foreach my $row (1..222){
	foreach my $col (1..5){
		if ($col =~ '1' && $account !~ $Sheet->Cells($row,$col)->{'Value'}){
			$account = $Sheet->Cells($row,$col)->{'Value'};
			@labels[$count] = $main->AddLabel(
				-text 	=> $account,
				-top	=> $top,
				-left	=> $left
			);
			$top += 15;

			@comboboxes[$count] = $main->AddCombobox(
				-name   	=> $account."ComboBox",
    				-top    	=> $top,
    				-left   	=> $left,
    				-width   	=> 125,
    				-height  	=> 150,
    				-tabstop 	=> 1,
    				-style 		=> WS_VISIBLE | 3 | WS_VSCROLL
			);
			$count += 1;
			$top += 25;
		}
		else {
			if ($col =~ '2'){
				$value = $Sheet->Cells($row,$col)->{'Value'};
				@comboboxes[$count-1]->InsertItem($value);
			}
		}     
	}
}