#! perl

use strict;

my ($file) = @ARGV;
my $counter;
my $file_name = 1;
open OUT_FILE, "+>$file_name.xls";
open IN_FILE, "<$file";
while (<IN_FILE>){
	$counter++;
	print OUT_FILE $_;
	if($counter%20000 == 0){
	    $file_name++;
	    open OUT_FILE, "+>$file_name.xls";
			}
	}