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print $q->scrolling_list(
  '-name'    => 'acct_num',
...
  '-labels'  => \%clients,
  '-default' => $default_value
);

print $q->scrolling_list(
  '-name'    => 'acct_nu',
...
  '-labels'  => { reverse %clients },
  '-default' => $default_value
);