csv file splitter

The project is to create a script to run in the shell for MAC OS X, 10.4. The INPUT is a CSV file containing a large number of fields and records. The OUTPUT is a CSV file containing the byte position of each record in the input file. A record is delimited by the carriage return character (ascii code 10) and may vary in length. The Problem is that within each record there contains other carriage returns surrounded by quotes. Therefore it is your job to write a script, which reads the input file and writes the byte positions of the carriage returns, that are NOT contained in quotes, to an output file in the csv format. The name of the output file is to be the same as the input file with the extension '.csp' and is to be located in the same folder as the input file. The BUDGET for this project is $40 I will provide test data to work with. All the best, Brian Monahan.