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#!/usr/bin/perl

...

foreach my $row ( sort { $a->[1] <=> $b->[1] } @$sheet ) {
  print join( ',', @$row ), "\n";

import csv

...
  f.write(s + '\n')

  f.write(s + '\n')

1,Beginning C,Beginning C1
2,Beginning C++,Beginning C++1
...
11,car 54 where are you,car 54 where are you1
12,navy blue,navy blue1
13,navy gold,navy gold1