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my %store_for_category = (
    "Dine Out" => ['restaurant A', 'restaurant B'],
    "Grocery"  => ['Walmart', 'HEB', 'Target'],
    ...
);

my %category_for_store;
for my $category (keys %store_for_category) {
...
        $category_for_store{ $store } = $category;
    };
});