#!/usr/bin/perl
use strict;
use warnings;
use Text::ParseWords;

while ( my $line = <DATA> )
{
	chomp $line;
	my @fields = quotewords( ',', 0, $line );
	my @lastfield;
	if ( index( $fields[-1], ',') > -1 )
	{
		@lastfield = quotewords(',',0,$fields[-1]);
		$fields[-1] = shift @lastfield;
	}
	@fields = map { '"'.$_.'"' } @fields; # if quotes are obligatory
	print join( ',', @fields ), "\n";
	while ( my $rest = shift @lastfield )
	{
		$rest = '"'.$rest.'"';
		my @temp = ('   ') x scalar @fields - 1; # three spaces, 
									 # two of these because of quotes
		push @temp, $rest;
		print join(' ', @temp ), "\n";
	}
}

__DATA__
"A","B","C","D"
"A","B","C","D,E,F"
"A","B","C","D"
"A","B","C","D,R,T"