{
    undef $/;
    $slurp = <$fh>; # slurp up the file

    # append a bogus final quote to the end of the file
    $slurp .= '"';

    # replace the end-of-record CR-LFs
    $slurp =~ s/"\r\n"/"__EOR__"/g;

    # replace the other CR-LFs with <br> tags
    $slurp =~ s/\r\n/<br>/g;

    # restore the end-of-record CR-LFs
    $result =~ s/"__EOR__"/"\r\n"/g;

    # remove the bogus final quote
    $result =~ s/"$//;
}