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<th class=" Header" scope="col">Account Number</th>
<th class="r Header" scope="col">Fraud Transfer<br>Date</th>
...
<th class="r Header" scope="col">No. of Disputes<br>After Transfer</th
+>

<th class="r Header" scope="col">Disputed Dollars After<br>Transfer</t
+h>

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#!/usr/bin/perl

...
      print join(',', @$row), "\n";
   }
 }