You could have just continued in Excel (assuming that that is what you used in the first place): You can simply concatenate strings from different cells (even different spreadsheets) with "&".
In Perl, you already know how to read one file and you came across arrays, so just read the contents of file1 into an array and then file2 into another and then find out how to get the number of elements from an array and how to iterate through all elements of an array in a "for" loop (you know that both arrays are of the same size). Inside that loop you just print the two corresponding elements of the two arrays in a line with the "-" between them.