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([a1v1,a1v2,a1v3,a1v4],
 [a2v1,a2v2,a2v3,a2v4],
 [a3v1,a3v2,a3v3,a3v4])

("f1","f2","f3","f4")

f1: a1v1
f2: a1v2
...
f2: a3v2
f3: a3v3
f4: a3v4

for (my $x = 0; $x < $record_count; $x++) 
{
...
    }                
}