use strict;
use warnings;
use Spreadsheet::WriteExcel;

my $workbook = Spreadsheet::WriteExcel->new("output.xls");
my $worksheet = $workbook->add_worksheet("overview");
my $colCount = 0;
my $rowCount = 0;

open my $tf, "<", "input.txt" or die "Cannot open file: $!"; 
my $header1 = $workbook->addformat(bold  => 0,
  color => 'green',
  size  => 10,
  merge => 0,
);

while(my $line = <$tf>)
{
  if ( $line =~ /\w/)
  {
    $worksheet->set_column($colCount, $colCount, 30);
    print $line; #this is a dummy line
    $worksheet->write($rowCount,$colCount,$line,$header1);
    $rowCount++;
  }
}