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my @rows = Spreadsheet::Read::rows($book->[1]);
foreach my $i (1 .. scalar @rows) {
...
        say chr(64+$i) . " $j " . ($rows[$i-1][$j-1] // '');
    }
}

#!/usr/bin/perl
use strict;
...
          'D3 ' => ''
        };
Column/row: A2

#!/usr/bin/perl
use strict;
...
          'D1 ' => '% Commission'
        };
Column/row: C1  Value: Sales Amount