my $matrix;
my %seen_queries;
for each row in the excel file:
  my ($query, $subject, $percent) = values from the excel row
  $matrix->{$subject}->{$query} = $percent;
  $seen_queries{$query} = 1;
end for


##</code><code>##

use Text::Table;

my @cols = keys %seen_queries;
my $tb = Text::Table->new(@cols);
for my $subject (keys %$matrix) {
  $tb->load( [ @{$matrix->{$subject}}{@cols} ] );
}
print $tb;

##</code><code>##

use Text::Table;

my @cols = keys %$matrix;
my $tb = Text::Table->new(@cols);
for my $subject (keys %seen_subjects) {
  my @vals;
  for my $query {@cols) {
    push(@vals, $matrix->{$query}->{$subject});
  }
  $tb->load( [ @vals ] );
}