my @record;
open(FH,"abc1") or die "not open";

while (<FH>) {
   chomp;
   push @record,split(/,/,$_);
}
for my $idx (0..$#record) {
   if ($idx % 2) {
      print $record[$idx],"\n";
   }
   else {
      print $record[$idx],",";
}