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Solve the following problem using Python, implementing the functions described below, one line at a time
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Description:
 def parse_columns(lines):
 """Parse list of lines with columns description from SOFT file. Args: lines (:obj:`Iterable`):
 Iterator over the lines. Returns: :obj:`pandas.DataFrame`: Columns description. """

    data = []
    index = []
    for line in lines:
        line = line.rstrip()
        if line.startswith("#"):
            tmp = __parse_entry(line)
            data.append(tmp[1])
            index.append(tmp[0])

    return DataFrame(data, index=index, columns=['description'])