sub split_up {
    my @d = @{ shift() };

    my @a = ($d[4] =~ /.{35}?/g);
    for (0..4) {
        $a[$_] = '' unless exists $a[$_]
        };

    my $cu_fmt = '';
    for (1, 9, 3, 60, 10, 20, 40, 35, 35, 35, 35, 35, 10,
         3, 20, 20, 20, 50, 1, 1, 1, 1, 6, 6) {
        $cu_fmt .= "\%-${_}.${_}s,"
        }
    my $cust = sprintf $cu_fmt, ('A', $d[0], 'WEB', '',
                                @d[1..3], @a, @d[5..7],
                                '', '', $d[8], '', $d[19],
                                '', '', $d[18], '');

    my $child_fmt = '';
    for (9, 20, 20, 20, 20, 1, 1, 1, 6, 6, 6){
        $child_fmt .= "\%-${_}.${_}s,"
        }
    my $child = sprintf $child_fmt, ($d[0], @d[9..17]);

    return ($cust, $child);
}