use strict;
use warnings;
use Time::Piece;
use Time::Seconds;

my $t = Time::Piece->new();
my $year = $ARGV[ 0 ] || 2014;

foreach my $month ( 1 .. 12 ) {
    my $tdates = $t->strptime("$year/$month/1", '%Y/%m/%d');
    my $day_of_month = $tdates->month_last_day();
    $tdates = $t->strptime("$year/$month/$day_of_month", '%Y/%m/%d');
    while ($tdates->wdayname ne 'Fri') {
        $tdates -= ONE_DAY;
    }
    printf "Last Friday of Month %02d is %s\n", $month, $tdates->ymd();
}

__END__

Last Friday of Month 01 is 2014-01-31
Last Friday of Month 02 is 2014-02-28
Last Friday of Month 03 is 2014-03-28
Last Friday of Month 04 is 2014-04-25
Last Friday of Month 05 is 2014-05-30
Last Friday of Month 06 is 2014-06-27
Last Friday of Month 07 is 2014-07-25
Last Friday of Month 08 is 2014-08-29
Last Friday of Month 09 is 2014-09-26
Last Friday of Month 10 is 2014-10-31
Last Friday of Month 11 is 2014-11-28
Last Friday of Month 12 is 2014-12-26