Perl Script

I have the following text file that I want to format into a comma delimited file using a perl script.
01981440 XNDDYW 03.00
01977694 XCQHSF 04.00
01977694 XCQIQJ 3.30
01980711 XNDDYW 04.00
01985201 XNDDYW 01.30
01979535 XCQIQJ 4.00
01979535 XCQJU9 02.00
01979535 XCQHSF 04.00
01975831 XCQIQJ 3.30
01975831 XCQEQL 2.30
01975831 XCQIQJ 4.00
01977192 XCQIQJ 4.00
01977192 XCQHSF 03.00
01979278 XCQHSF 01.00
01979278 XCQIQJ 01.00
01975585 XNDDYW
01977506 XCQHSF 03.00
01975006 XNDDYW 01.00
I want to format it in the following way but am having problems
Can anyone help me with a simple per script to do this.
Basically a spreadsheet format.

XNDDYW XCQHSF XCQIQJ XCQJU9 XCQEQL
01981440 3.00
01977694 4.00 3.30
01980711 4.00
01985201 1.30
01979535 4.00 4.00 02.00
01975831 7.30 2.30
01977192 3.00 4.00
01979278 1.00 1.00
01977506 3.00
01975006 1.00

Help
Steve

I could do it in PHP but I don't know Perl I'm afraid.