my ($c, $start, $end) = (2, 0, 0);
foreach $elemetns(keys %hash)
{
    $start = $end;
    $end += length $elemetns;
    ...
    my $r = $document->Range($start, $end);
    ...
}

##</code><code>##

...
my @elements = (
    'This is a test line',
    'This is second test Line',
    'This is the third line',
);
...
my ($c, $start, $end) = (2, 0, 0);
for my $element (@elements)
{
    $start = $end;
    $end += length $element;
    ...
    my $r = $document->Range($start, $end);
    ...
}