#!/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'";
        };

    }