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use strict;

my (%first, %second, %third);
...
A4, B2, C4, eight record
A1, B3, C4, nineth record
A2, B1, C1, tenth record

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A1, B1, C1, first record
A2, B2, C2, second record
A5, B2, C3, third record
...
A1, B3, C5, fifth record
A3, B1, C2, seventh record
A4, B2, C4, eight record