my $count = 0;

sub {

  my ($state, $sales) = @_;

  return ('Number of states with sales more than 100: ' . $count) if !defined($state);

  my $output;

  if ($sales > 100 )
  {
  	$output = $state . ': ' . $sales;

  	$count++;
  }

  return ($output);

}