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my $sth = $db->prepare( qq{
INSERT INTO mf_forms (CLIENT,RECORD,CONTROL,CUSIP,FROMACCT,F_IND,TOACC
+T,T_IND,
...
?,?,?,?,?,?,?,?,?,
?,?,?,?,?,?,?,?,?)
}) or die "Cannot prepare statement: ${\$db->errstr}\n";

$sth->execute($CLIENT,$RECORD,$CONTROL,$CUSIP,$FROMACCT,$F_IND,$TOACCT
+,$T_IND,
$FP,$ORIGQTY,$DIV,$LTCG,$STCG,$SOCSEC,$BKRNO,$THIRDPARTYCD,$USERID,$ED
+ATE,
...
SHRS2,$CERTNO3,$CERTSHRS3,$CERTNO4,$CERTSHRS4,$CERTNO5,$CERTSHRS5,$CER
+TNO6,$CERTSHR
S6,$CERTNO7,$CERTSHRS7,$CERTNO8,$CERTSHRS8,$CERTNO9,$CERTSHRS9,$CERTNO
+10,$CERTSHRS10,$FILLER_B)
  or die "Could not insert: ${\$sth->errstr}\n";

my @columns = qw/
CLIENT RECORD CONTROL CUSIP FROMACCT F_IND TOACCT T_IND 
...
    . ') values ('
    . join( ',', ('?') x @columns )
    . ')';