How about if you reply to your own node here, to give us a fresh start on the problem. Please try to structure your next post like this:

Here is a brief sample of my input data:

(brief sample of data, with at least one example of each thing to be c
+aptured)
[download]

Here is a brief sample of what I want my perl script to produce as output:

(brief sample, with "# comments" if needed, of what you want to create
+)
[download]

Here is the perl code I've tried so far:

#!/usr/bin/perl

use strict;
use warnings;

# whatever you've got in terms of perl code...
[download]

Organize your thoughts so that you can pose a clear question.