Shell Programming and Scripting

#!/bin/ksh
set -x

FILENAME=$1
#To calculate debit and credit 
DEBIT=`awk -F, '{value=$28 ;if(value<0) {debit+=value}} END {print debit}' $FILENAME`
CREDIT=`awk -F, '{value=$28 ;if(value>0) {credit+=value}} END {print credit}' $FILENAME`
#This part is not working since the debit value is negative ( am trying to figure out a for this too :()
#if [[ "$DEBIT" -ne "$CREDIT" ]]; then
#echo "Debit and Credit does not match"
#exit 9
#fi
#To Move the leading negative side and to make it trailing negative sign
nawk 'BEGIN {FS=","} { if(index($28,"-") > 0){print substr($28,2,length($0))"-"} else {print $28}}' $FILENAME >> NEW_FILE 

#MM=`date +%m`
#YY=`date +%Y`
#To read file and create new file with hardcodings and column reformatting 
also reading only file starting with 3 
cat $FILENAME |grep ^3 | while read line
do
echo "$line" | nawk ' BEGIN {FS=","} {print("5","date"$1,$13,"$14",$2,$5)}' >> New_file
done
exit 0