You may try with below hint,

1. Read the first file line by line and keep the Alphabet (A) and its 
+rest of the values(Rahul 30 27) in a hash with key/pair value.
2. Read the second file line by line and split the Alphabet and its va
+lue. 
3. Check if the alphabet in step 2 is available in hash formed in step
+ 1.
    If yes, print the hash key, value and second file value in new fil
+e (third file).
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