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use strict;
use warnings;
...
    }
close (FILE);
close (NEW)

A123456789    DOE, JANE                                               
+          08/10/16     319.25   23.00                    54.27       
+                                  CLMPD         Claim paid correctly 
+per        08/15/17                                      BAR.ID   HMO
+    
A123456789    DOE, JANE                                               
+          08/10/16              23.00                    54.27       
+                                  CLMPD                              
+                                08/15/17                             
+         BAR.ID   HMO    
A123456789    DOE, JANE                                               
+          08/10/16     319.25                            54.27       
+                                  CLMPD         Contract Calculation-
+           08/15/17                                      BAR.ID

A123456785 “,” DOE, JANE “,” 08/10/16 ”,” 319.25 ”,” 23.00 "," 54.27 ”
+,” CLMPD ”,”  Claim paid correctly per  ”,”  08/15/17 ”,”  BAR.ID  ”,
+” HMO    
A123456786 “,” DOE, JANE “,” 08/10/16 ”,”        ”,” 23.00 "," 54.27 ”
+,” CLMPD ”,”                                                  ”,”  08
+/15/17 ”,” BAR.ID  ”,”  HMO    
A123456787 “,” DOE, JANE “,”08/10/16 ”,” 319.25 ”,”        "," 54.27 ”
+,” CLMPD  ”,” Contract Calculation-        ”,”  08/15/17 ”,”  BAR.ID 
+”,” PPO