I am trying to read a file and if the record is in my database then update it otherwise insert it. This would be based on a field in the file $Control. Below is the script that I wrote. Can anyone help me with the right syntax. I am inserting into a MS Sql server table. Thanks

use strict;
use warnings;
use DBI;

use DBD::ODBC;
if (-e  "v:/tf_out.txt")
{
      }
 else
 {
       die "File does not exist\n";
     }

my ($dbh,$sth);
$dbh = DBI->connect( "dbi:ODBC:RETDEV_SQL", "", "",
  {RaiseError => 1, PrintError => 1, AutoCommit => 1} ) or
die "Unable to connect: ";#. $DBI::errstr . "\n";

# Open your file
open( INFILE, "v:/tf_out.txt" ) or die "Couldn't open file for reading
+.$!\n";

while( $line = <INFILE> )
{
     my @data = split( "\t", $line );
     $CLIENT = $data[0];
        $RECORD = $data[1];
        $CONTROL = $data[2];
        $CUSIP = $data[3];
        $FROMACCT = $data[4];
        $F_IND = $data[5];
        $TOACCT = $data[6];
        $T_IND = $data[7];
        $FP = $data[8];
        $ORIGQTY = $data[9];
        $DIV = $data[10];
        $LTCG = $data[11];
        $STCG = $data[12];
        $SOCSEC = $data[13];
        $BKRNO = $data[14];
        $THIRDPARTYCD = $data[15];
        $USERID = $data[16];
        $EDATE = $data[17];
        $ORIGAMT = $data[18];
        $CLOSEDIND = $data[19];
        $ADPSECNO = $data[20];
        $BRNCH = $data[21];
        $ACNT = $data[22];
        $TYPE = $data[23];
        $CHKDIGIT = $data[24];
        $PDATE = $data[25];
        $ACTLQTY = $data[26];
        $ACTLAMT = $data[27];
        $CERTIND = $data[28];
        $REQST = $data[29];
        $RDATE = $data[30];
        $COMNTS = $data[31];
        $COMNTS=~s/\'/''/g;
        $TRNFTYPE = $data[32];
        $FILLER1 = $data[33];
        $ADR_L1 = $data[34];
        $ADR_L1=~s/\'/''/g;
        $ADR_L2 = $data[35];
        $ADR_L2=~s/\'/''/g;
        $ADR_L3 = $data[36];
        $ADR_L3=~s/\'/''/g;
        $ADR_L4 = $data[37];
        $ADR_L4=~s/\'/''/g;
        $ADR_L5 = $data[38];
        $ADR_L5=~s/\'/''/g;
        $ADR_L6 = $data[39];
        $ADR_L6=~s/\'/''/g;
        $FILLER_B = $data[40];
        $CERTNO1 = $data[41];
        $CERTSHRS1 = $data[42];
        $CERTNO2 = $data[43];
        $CERTSHRS2 = $data[44];
        $CERTNO3 = $data[45];
        $CERTSHRS3 = $data[46];
        $CERTNO4 = $data[47];
        $CERTSHRS4 = $data[48];
        $CERTNO5 = $data[49];
        $CERTSHRS5 = $data[50];
        $CERTNO6 = $data[51];
        $CERTSHRS6 = $data[52];
        $CERTNO7 = $data[53];
        $CERTSHRS7 = $data[54];
        $CERTNO8 = $data[55];
        $CERTSHRS8 = $data[56];
        $CERTNO9 = $data[57];
        $CERTSHRS9 = $data[58];
        $CERTNO10 = $data[59];
        $CERTSHRS10 = $data[60];
        $FILLER_G = $data[61];


 
 $sth = $dbh->prepare("Select Control From mf_forms where control = $C
+ontrol") ||
 die "Prepare failed: " ;#. $DBI::errstr . "\n";
 $sth->execute()||
 die "Couldn't execute query: ";#. $DBI::errstr . "\n";
 
 my $matches=$sth->rows();
 unless ($matches) {
 my $sql =    ("Update mf_forms Set CLIENT = $CLIENT, RECORD = $RECORD
+, CONTROL = $CONTROL,CUSIP = $CUSIP,FROMACCT = $FROMACCT");
 #print "Sorry, there are no matches\n";
 }else{
 my $sql = ("INSERT INTO mf_forms (CLIENT,RECORD,CONTROL,CUSIP,FROMACC
+T)values ('".
                      $CLIENT. "','" .$RECORD. "','" .$CONTROL. "','" 
+.$CUSIP. "','" .$FROMACCT."')" );
 #print "$matches matches found:\n";


 while (my @row = $sth ->fetchrow_array) {
 print "@row\n";
 }
}
 $sth->finish ();
 $dbh->disconnect ||die " Failed to disconnect\n";
 
 
   $dbh->do( $sql ) || die "Couldn't insert record. $!\n";
}
close(INFILE);

 
$dbh->disconnect;
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