i have the following file;

12345,89
78777,89
56789,40
18978,40
98864,40
21378,41

i want to create a different file like this;

ACCTS WITH CODE 89
12345
78777
NUMBER OF ACCTS WITH CODE 89: 2
ACCTS WITH CODE 40
56789
18978
98864
NUMBER OF ACCTS WITH CODE 40: 3
ACCTS WITH CODE 41
21378
NUMBER OF ACCTS WITH CODE 41: 1

how can i do this please?
thanks

http://www.mtnonline.com/contact/disclaimer.asp


[Non-text portions of this message have been removed]