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use Data::Dumper;
my %hash = ( 'a'=>1, 'b'=>2, 'c'=>3, 'd'=>4, 'e'=>4, 'f'=>4);
my %by_value = flip(%hash);
...
                    $k while (($k,$v) = each %foo); 
    return %hash;
}

%hash = (
          'a' => 1,
...
                     'f'
                   ]
            );