sub make_fruit_counter {
        my $fruit  = shift;
        my $total  = 0;

        return sub {
           my $number = shift;
           $total = $total + $number;
           return "$total $fruit".($total > 1 ? 's' : '');
        };
    }

    my $apple = make_fruit_counter('apple');
    my $orange = make_fruit_counter('orange');

    print $apple->(1)."\n";
    print $apple->(3)."\n";
    print $orange->(1)."\n";
    print $apple->(5)."\n";
    print $orange->(1)."\n";


##</code><code>##


    1 apple
    4 apples
    1 orange
    9 apples
    2 oranges


##</code><code>##

    #!/usr/bin/perl

    use strict;
    use warnings;
    use Spreadsheet::WriteExcel();

    my $book = Spreadsheet::WriteExcel->new('example.xls')
        or die "Couldn't create spreadsheet : $!";
    my $sheet  = $book->add_worksheet('Example sheet');

    ## Create the title format 'bold'
    my $bold = $book->add_format();
       $bold->set_bold();

    my @months = qw (Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec);
    my @max_col_width;
    my $row = my $col = 0;

    ## Write titles
    $sheet->write( $row, $col++, $_, $bold ) for ('Year',@months);

    ## Move to beginning of next row
    $col = 0;
    $row++;

    ## Write arbitrary values
    my $val = 0;
    for my $year ( 2003 .. 2007 ) {
    
        ## Decide whether to increase the max width for the year column 
        my $width = length($val);
        $max_col_width[$col] = $width
            if !defined $max_col_width[$col]
            || $width > $max_col_width[$col];
        $sheet->write($row,$col++,$year);
        
        for ( 1..@months) {
            ## Decide whether to increase the max width for this column 
            my $width = length($val);
            $max_col_width[$col] = $width
                if !defined $max_col_width[$col]
                || $width > $max_col_width[$col];

            $sheet->write( $row, $col++, $val );
            $val = $val + 50;
        }
        ## Move to the beginning of the next row
        $row++;
        $col = 0;
    }

    ## Set the width of each column to the width of the longest value
    foreach my $column (0..$#max_col_width) {
        $sheet->set_column($column,$column,$max_col_width[$column]);
    }

    $book->close 
        or die "Couldn't close spreadsheet : $!";


##</code><code>##


    #!/usr/bin/perl

    use strict;
    use warnings;
    use Spreadsheet::WriteExcel();

    my $book = Spreadsheet::WriteExcel->new('example.xls')
        or die "Couldn't create spreadsheet : $!";

    my $bold = $book->add_format();
    $bold->set_bold();

    ## Create an anonymous sub for writing to a new worksheet
    my $writer = make_writer($book->add_worksheet('Example sheet'));

    my @months = qw (Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec);

    $writer->( 'write', $_, $bold ) for ('Year',@months);
    $writer->('next_row');

    my $val = 0;
    for my $year (2003..2007 ) {
        $writer->('write',$year);
        for (1..@months) {
            $writer->( 'write', $val );
            $val = $val + 50;
        }        
        $writer->('next_row');
    }

    $writer->('set_col_widths');

    $book->close
        or die "Couldn't close spreadsheet : $!";

    #===================================
    sub make_writer {
    #===================================
        ## These lexical variables will be remembered inside the anonymous sub
        my $sheet = shift;
        my $col   = 0;
        my $row   = 0;
        my @max_col_width;

        return sub {
            my $action = shift;
            
            ## Write to the current cell and move to the next cell
            if ( $action eq 'write' ) {
                my ( $value, $format ) = @_;

                ## Set the max_col_width
                my $width = length($value);
                $max_col_width[$col] = $width
                    if !defined $max_col_width[$col]
                    || $width > $max_col_width[$col];

                $sheet->write( $row, $col, $value, $format );
                return $col++;
            }
            
            ## Move to the beginning of the next row
            elsif ( $action eq 'next_row' ) {
                $row++;
                my $orig_col = $col;
                $col = 0;
                return $orig_col;
            }
            
            ## Set the column widths to the width of the widest value
            elsif ( $action eq 'set_col_widths' ) {
                for ( my $col = 0; $col < @max_col_width; $col++ ) {
                    $sheet->set_column( $col, $col, $max_col_width[$col] );
                }
                return;
            }
            
            $action ||= '';
            die "Unknown action '$action'";
        };

    }


##</code><code>##


    #!/usr/bin/perl

    use strict;
    use warnings;
    use Spreadsheet::WriteExcel();

    my $book = Spreadsheet::WriteExcel->new('example.xls')
        or die "Couldn't create spreadsheet : $!";

    my $bold = $book->add_format();
    $bold->set_bold();

    my @months = qw (Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec);

    ## Write titles for the company spreadsheet
    my $company = make_writer($book->add_worksheet('Company'));
    $company->('write',$_,$bold) for ('Department','Year',@months);
    $company->('next_row');   
    
    my $val = 0;
    for my $dept_name qw (North South West East) {

        ## Create a new worksheet for this department and add titles
        my $dept = make_writer($book->add_worksheet($dept_name));
        $dept->('write',$_,$bold) for ('Year',@months);
        $dept->('next_row');

        for my $year (2003..2007 ) {
            # The company sheet has the extra column "Department"
            $company->('write',$dept_name);
            $company->('write',$year);

            $dept->('write',$year);

            for (1..@months) {
                $dept->( 'write', $val );
                $company->( 'write', $val );
                $val = $val + 50;
            }        
            $dept->('next_row');
            $company->('next_row');
        }
        $dept->('set_col_widths');        
    }
    $company->('set_col_widths');

    $book->close
        or die "Couldn't close spreadsheet : $!";