AFAICT i.e. from one or two clues in the snippet, this is an exercise based solely on Windoze i.e. an application to write an Excel file, running on Windoze.
Ergo, for me, the way to go would be to use (pun intended) Win32::OLE - if for no other reason than I've been there, done that & got the T shirt, successfully I might add, several times previously.
One of the most useful aids you could procure, because sooner or later it'll become invaluable in such exercises, would be an object browser - one of the simplest being the one built in to the Excel application itself.
A user level that continues to overstate my experience :-))
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