use Win32::Printer;

open (FILE, "test1.txt")or die $!;
my @list1 = <FILE>;
close FILE;

open (FILE, "test2.txt")or die $!;
my @list2 = <FILE>;
close FILE;

my $dc = new Win32::Printer(
                                papersize       => A4,
                                dialog          => NOSELECTION,
                                description     => 'Result',
                                unit            => 'mm'
                            );

my $font = $dc->Font('Arial', 12);
$dc->Font($font);
$dc->Color(0, 0, 0);

my $z = 10;
for my $a (0..$#list1){
  $dc->Write("$list1[$a]", 40, $z);
  $dc->Write("$list2[$a]", 120, $z);
  $z+=5;
}
$dc->Close();