my %list;
my ($customer, $total);                                 # use $customer instead of $cust

format STDOUT_TOP =
+-----------------------------------------------------------------+
|                           Monthly Recap                         |
|----------------------------+----------+-----------+-------------+
|Account                     | Prior    | Current   | Difference  |
|----------------------------+----------+-----------+-------------+
.

format STDOUT =
|@<<<<<<<<<<<<<<<<<<<<<<<<<<<|@#####.## | @#####.## | @#####.##   |
$customer, $list{$customer}->{prior}, $list{$customer}->new, $total
|----------------------------+----------+-----------+-------------+
.


&readfile('sfoct01.txt', 'prior');
# &readfile('sfnov01.txt', 'new');
&printdata;

sub readfile{
   my ($file, $money) = @_;
   my ($line, $amount);
   die unless open FH, $file;
   while ($line = <FH>){
          chomp($line);
          my ($cust, $amount) = split('",',($line));    # localise this $cust
          $cust =~ s/"//g;
          if (exists $list{$cust}){
              $list{$cust}->{$money} += $amount;
              }
          else{
               $list{$cust}->{$money} = $amount;
               }
          $list{$cust}->{new} = 10;
          }
   close FH;
   }

sub printdata{
             foreach my $cust (sort keys %list){          # localised $cust
                     $customer = $cust;                   # assign to $customer
                     $total = $list{$cust}->{new} - $list{$cust}->{prior};
                     write;
                     }
             }