use warnings;
use strict;
 
printf("%-11s %-27s %9s %11s","Date","Description","Incoming","Outgoing\n");
my $x = 0;
my $tot;
my $totex;
while (<DATA>) {
	if ($x==0) {$x++;next;}
    my ($date,$des,$inc,$exp) = unpack("A10 A27 A10 A*", $_);
    $inc = 0 unless length $inc;
    $exp = 0 unless length $exp;
	printf("%-10s %-27s %10.2f %10.2f\n",$date,$des,$inc,$exp);
	$tot += $inc;
	$totex += $exp;
}
printf("%38s %10.2f %10.2f","Totals",$tot,$totex);
print "\n";

__DATA__
Date       Description                incoming     outgoing
01/24/2001 Zed's Camel Emporium         100.00      1147.99
01/28/2001 Flea spray                                 24.99
01/29/2001 Camel rides to tourists      235.00             
01/31/2001 avage1                       125.00                      
01/20/2001 carpe diem                    20.00        23.00