I think you'll need to munge the data in the array, for example:

for ($i=0;$i< scalar @wholesalerlist; $i++) {
   $wholesalerlist[$i] =~ s/^(the|an|a)\s(.+)$/$2, $1/i;
}
[download]

Then proceed with your sort.

Scott

Update: I have to wonder why you asked exactly the same question in File Sorting Question, got several answers, and then asked the same question again? Were none of those answers useful? If not, why not? You are likely to get the same set of answers now if you don't tell us why those answers didn't do you any good.