re = /(select).*?(from)[\\r\\n]*/i
str = 'SELECT\\r\\n money\\r\\nFROM\\r\\n accounts'
subst = '\\1 count(*) \\2'
result = str.gsub(re, subst)
# Print the result of the substitution
puts result
cmUgPSAvKHNlbGVjdCkuKj8oZnJvbSlbXFxyXFxuXSovaQpzdHIgPSAnU0VMRUNUXFxyXFxuIG1vbmV5XFxyXFxuRlJPTVxcclxcbiBhY2NvdW50cycKc3Vic3QgPSAnXFwxIGNvdW50KCopIFxcMicKCnJlc3VsdCA9IHN0ci5nc3ViKHJlLCBzdWJzdCkKCiMgUHJpbnQgdGhlIHJlc3VsdCBvZiB0aGUgc3Vic3RpdHV0aW9uCnB1dHMgcmVzdWx0Cg==