use strict;
use warnings;

my $vers    = q|1.5|;
my $letter = 'A';
#my $file   = qq(/var/adm/scripts/20121106_C1SA_174204.tmp);
my $file   = qq(/var/adm/scripts/tstin);
my ($acctnum,@acctnum);
open (my $f, "+<", $file) or die $!;
while (my $ln = (<$f>)) {
    #next if ($. == 1..88);
    next if $ln !~ /\s\s\s\s\d+.*/;
    next if $ln =~ /\A\w+|\cM\s\d+\.\d+.*/;
    substr($ln, 1,2) = "";
    substr($ln, 0,1) = $letter++;

    if ( $. % 5 == 1 ) {   ###-- every 5th line --###
        if ( substr($ln, 10, 4) =~ /\s+/ ) {
            substr($ln, 10, 4, "");
            $acctnum = substr($ln, 2, 10);
            push @acctnum, "F acctnum=$acctnum";
        }
    }

    ###-- 79/80 are the 2 spaces not needed --###
    if ( length(substr($ln, 79, 2)) > 1 || substr($ln, 79, 2) =~ /\s*/ ) {
        substr($ln, 79, 2, "");
        print $ln;
    }
    else {
        next;
    }
}