Provide more detailed description of exactly what the input and output of your program should be if you want anyone to bother with this. Is the program supposed to read from a database? If so, what's the name of the database to be read from, name of tables to read, etc.
What does "records a file" mean? You want the output to be a simple text file? What sort of format?
Other than that, the formulas to be implemented are trivial.. pick up a book on Perl, "Learning Perl" by Schwartz is a good one.