I'm not sure if I completely follow, but I modified the script to utilize awk better. Is the below closer or what do you suggest? I included comments in the code as well. Thank you very much :).
...
In the below I am trying to create a parent directory using the R_2019 line from f1 if what above it is not empty.
I then create sub-directories under each parent if there is a match between $2 of...