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#!/usr/bin/perl
use strict;
...
Debit,01/09/2024,Paypal paymemnt, 10.13,debit_card
Debit,03/15/2024,Etsy paymemnt, 52.23,debit_card
Debit,03/22/2024,Paypal paymemnt, 16.52,debit_card

$VAR1 = [
          undef,
...
            'Etsy' => '52.23'
          }
        ];