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sub Entry( $ $ $ $ ) {
    my ( $row, $slno, $testid, $status ) = @_;
...
    $worksheet->write( "B$row", $testid );
    $worksheet->write( "C$row", $status );
}

  # skip header row on Excel Spreadsheet
  my @entries = (
...

      Entries( $i+2, $slno, $testid, $status );
  }