I appreciate you help. I was able to get it to work. I was also able to create an array using the following:

foreach $i(0..$#{$a_row})
{
   foreach $j (0..$#{$a_row->[$i]} ) 
   {
    $array[$i][$j] = $a_row->[$i][$j];
    }
}

print Dumper(\@array);
[download]

I don't like the Data-Pivot module. It is not pivoting my dates to be the column headers like I want. So, I am going to try Win32::OLE. I just don't know if I can feed the data to a spreadsheet without specifing the range of the spreadsheet. With Spreadsheet::WriteExcel it loads the data to the end of file. All of the examples of Win32::OLE are asking for a range. I am trying to load data from a query where I don't know the range. Anyway, I appreciate you help.