#!/usr/bin/perl

    use strict;
    use warnings;
    use Spreadsheet::WriteExcel();

    my $book = Spreadsheet::WriteExcel->new('example.xls')
        or die "Couldn't create spreadsheet : $!";

    my $bold = $book->add_format();
    $bold->set_bold();

    my @months = qw (Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec);

    ## Write titles for the company spreadsheet
    my $company = make_writer($book->add_worksheet('Company'));
    $company->('write',$_,$bold) for ('Department','Year',@months);
    $company->('next_row');   
    
    my $val = 0;
    for my $dept_name qw (North South West East) {

        ## Create a new worksheet for this department and add titles
        my $dept = make_writer($book->add_worksheet($dept_name));
        $dept->('write',$_,$bold) for ('Year',@months);
        $dept->('next_row');

        for my $year (2003..2007 ) {
            # The company sheet has the extra column "Department"
            $company->('write',$dept_name);
            $company->('write',$year);

            $dept->('write',$year);

            for (1..@months) {
                $dept->( 'write', $val );
                $company->( 'write', $val );
                $val = $val + 50;
            }        
            $dept->('next_row');
            $company->('next_row');
        }
        $dept->('set_col_widths');        
    }
    $company->('set_col_widths');

    $book->close
        or die "Couldn't close spreadsheet : $!";