http://www.perlmonks.org?node_id=932382


in reply to Re^2: split line from one point
in thread split line from one point

That means that the first open() call failed. Either use autodie; in the beginning, or write your calls as
open my $IN, '<', 'transaction' or die "Cannot open 'transaction' for +reading: $!"; ... while (<$IN>) { ... }

(And adapt the code for the second file accordingly).