#!/usr/bin/perl
use warnings;
use strict;

while(<DATA>) {
    chomp;
    my @elements = split /\s+/, $_;
    if ( $elements[2] eq '<DIR>' ) {
        print "Directory: ",$elements[3], "\n";
    }
    else {
        print "The size of $elements[3] is $elements[2] bytes.\n";
    }
}

__DATA__
03-26-07  05:23AM       <DIR>          html
03-26-07  04:27AM       <DIR>          ibm-laptop
03-26-07  03:16AM       <DIR>          images
03-27-07  11:00PM                 6397 index.html
03-26-07  03:45AM                10186 index1.html