Simple is best. The following is ugly but offers line by line processing and easily read code.

use strict;
use warnings;

while (<DATA>) {
    print m/(\w+)/, ',';
    <DATA>;
    print <DATA> =~ m/ +(.*)/, ',';
    print <DATA> =~ m/ +(.*)/, "\n";
    <DATA>;
    <DATA>;
}

__DATA__
r_acctng:
        printer is on device 'socket' speed -1
        queuing is enabled
        printing is disabled
        no entries
        daemon present
r_acctng_8150:
        printer is on device 'socket' speed -1
        queuing is enabled
        printing is disabled
        no entries
        daemon present
R_NETADMIN:
        printer is on device 'socket' speed -1
        queuing is enabled
        printing is disabled
        no entries
        daemon present
[download]