my $ssw      = Spreadsheet::WriteExcel->new('file.xls');
my $ss       = $ssw->add_worksheet($thing);
my $ssformat = $ssw->add_format();
my $ssborder = $ssw->add_format();
$ssformat->set_text_wrap();
$ssformat->set_border();

$ss->set_column( 'B:B', 21 ); 
for ( my $r = 0; $r <= $#ss; $r++ ) {
  for ( my $c = 0; $c <= $#{ $ss[$r] }; $c++ ) {
    if ( $c == 4 ) {
      $ss->write_string( $r, $c, ${ $ss[$r] }[$c], $ssformat );
    }
    else {
      $ss->write_string( $r, $c, ${ $ss[$r] }[$c], $ssborder );
    }
  }
}

##</code><code>##

for my $stmt (@{$ary_ref}) { 
   my $format = $stmt->{col} == 1 ? $format_a : $format_b;
   $worksheet->write_col(15,$col,$ary_ref,$format); 
   last; 
}