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A,01,Newton,Issac,Physics, 5.6      
B,144.56                            
...
B,25.63                             
B,89.56                             
B,7789.23

%accounts = ( 
’78’ => { 
...
’surname’ => ’Merx’, 
... 
},

#!/usr/bin/perl
use warnings;
...
    }

print Dumper $account_hash{ transactions };