#!c:\perl\bin\perl -w

use strict;

my $currentheading;
my %hash;
my @headings;
my @array;

open(FILE,"c:\\test.txt");
while(my $line = <FILE>)
{
    chomp($line);
    if($line =~ /(.*?:)$/)
    {
        $currentheading = $1;
        push @headings, $currentheading;
    }
    else
    {
        push @{$hash{$currentheading}}, $line;
    }
}

for my $x(0..$#headings)
{
    my $record = 0;
    for my $y(0..$#{$hash{$headings[$x]}})
    {
        $array[$record][$x] = $hash{$headings[$x]}[$y];
        $record++;
    }
}

my $header = join ",",@headings;
print "$header\n";
for my $x(0..$#array)
{
    my $recordline = join ",", @{$array[$x]};
    print "$recordline\n";
}