C:\Incoming\records.txt
11 record(s) received
5021462426325
5021462426325
5021462426325
5021462426325
5021462426325
8901090213511
8901090213511
8901090213511
8901090213511
0080432400708
0080432400708
The desired format of the file contents
5021462426325,5021462426325,5021462426325,5021462426325,5021462426325,8901090213511,8901090213511,8901090213511,8901090213511,0080432400708,0080432400708
Then copy this from C:\Incoming to C:\Outgoing and place the old file in C:\Stored.