I wrote this code to read an excel csv file with five records per line. However, the <tr> shows up at the beginning of the output file and the </tr> shows up at the end. I want to get them to show up at the beginning and end of each line. Is the probem with my CSV or my code. I can't see straight anymore :( 
use CGI qw(:standard);
use strict;
use warnings;

my $line;
my $file;
my ($f1,$f2,$f3,$f4,$f5);
my $output = "new.htm";
open (OUTPUT, ">$output") or die "Cannot open $output";
my $z=0;

$file='irregular-verbs.csv';
open(F,$file)||die("Could not open $file");
while ($line=<F>)
{  
    print OUTPUT "<tr>";
    my @cells= split ',',$line;
    foreach my $cell (@cells)
    {
       print OUTPUT "<td>$cell</td>";
    }
    print OUTPUT "</tr>";
}
close(F);

[download]
First few lines of the OUTPUT file. 
<tr><td>Base Form</td><td>Past Simple</td><td>Past Participle</td><td>
+3rd Person Singular</td><td>Present Participle / Gerund
Abide</td><td>Abode/Abided</td><td>Abode/Abided/Abidden</td><td>Abides
+</td><td>Abiding
Aby/Abye</td><td>Abought</td><td>Abought</td><td>Abys/Abyes</td><td>Ab
+ying
Alight</td><td>Alit/Alighted</td><td>Alit/Alighted</td><td>Alights</td
+><td>Alighting
Arise</td><td>Arose</td><td>Arisen</td><td>Arises</td><td>Arising
Awake</td><td>Awoke</td><td>Awoken</td><td>Awakes</td><td>Awaking

[download]
Thanks for your help!

In reply to I feel stupid... 2 hours later by sdyates

Title:
Use:  <p> text here (a paragraph) </p>
and:  <code> code here </code>
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