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sub process_files {
    my ($function, $parm, $message, $extension, @list) = @_;
    ...

sub process_files {
    my ( $SubArgs ) = @_;
...
    my $extension = $SubArgs->{ extension };
    my @list      = @{ $SubArgs->{ list } };
    ...

    foreach my $file (@list) {
        my $Newfile = substr($file, 0, 2);
...

        push @returnlist, $Newfile;
    }

# rename files to 01.mp3, 02.mp3, etc.
my @mp3list = 
...
# call sox to convert each .wav to .cdr
my @cdrlist = 
   process_files( { function => "sox", message => "converting", extens
+ion => "\.cdr", list => @wavlist } );