PHP - ayuda: como filtra e imprimir dos columnas por separado

<?php

error_reporting(E_ALL ^ E_WARNING ^ E_NOTICE);

require('Classes/PHPExcel.php');

$connect = pg_connect("host=localhost port=5432 dbname=administra user=postgres password=Wrap*/1808");

$fecha = date('d-m-Y');

$objXLS = new PHPExcel();

$objSheet = $objXLS->setActiveSheetIndex(0);

$objSheet->setCellValue('A2','Fecha');

$objSheet->getStyle('A3:A7')->getFont()->setBold(true);

$objSheet->getStyle('A3:A7')->getFont()->setSize(12);

$objSheet->setCellValue('A3','Alicuota:1,0819100');

$objSheet->setCellValue('A4','BCO MERCANTIL/CTA CORRIENTE');

$objSheet->setCellValue('A5','0105-0078-80-1078262837');

$objSheet->setCellValue('A6','RIF.J-30932729-1');

$objSheet->setCellValue('A7','[email protected].es');

$objSheet->setCellValue('A8','CONCEPTOS');

$objSheet->setCellValue('B2',date('d-m-Y'));

$objSheet->setCellValue('B7','EGRESOS');

$objSheet->getStyle('D1:D1')->getFont()->setBold(true);

$objSheet->getStyle('D1:D1')->getFont()->setSize(12);

$objSheet->setCellValue('D1','RECIBO DE COBRO');

$objSheet->setCellValue('D7','INGRESOS');

$numero = 9;

$alicuota = 1.08191;

$reserva = "SELECT SUM(vreserva.monto) AS totalreserva FROM vreserva";

$resultreser = @pg_query($connect,$reserva);

 while($selectre = @pg_fetch_array($resultreser)){

       $totalreserva1 = $selectre['totalreserva'];

	 }

	   $consulta2 = "SELECT * FROM vcobro";

	   $actualiza = @pg_query($connect,$consulta2);

		while($dato=pg_fetch_array($actualiza)){

     		  $objSheet->setCellValue('A'.$numero, $dato['descripcion']);

     	if ($dato['cod_tipo_gasto'] = 2)

     	{

     		  $objSheet->setCellValue('B'.$numero, $dato['monto']);

    	}

	    else

	    {

 		  	  $ntotal+=$dato['monto'];

 		  	  $monto = $dato['monto'];

  			  $objSheet->setCellValue('D'.$numero,$monto);

  		 }

              $alicu +=$alic;

              ///CALCULO DEL 10% DE LA RESERVA

                               $calreser = $total * .10;

                               $totaldistr = $total + $calreser;

			  $numero++;

            }

        $objSheet->setCellValue("B{$numero}","=SUM(B9:{($numero + 1)})");

        $numero++;

				  			//  $objSheet->setCellValue('B'.$numero, $ntotal);

				  			  $numero++;

				  			  $objSheet->setCellValue('A'.$numero,"Fondo de Reserva 10%");

				  			  $calreser = $ntotal * .10;

  			  				  $objSheet->setCellValue('B'.$numero,$calreser);

				  		//	  $numero++;

				              $totalgastcomunes = $ntotal + $calreser;

                              $alicuoreser = $calreser * .10 * $alicuota / 10;

  			                  $objSheet->setCellValue('D'.$numero, $alicuoreser);

//				  		  	  $objSheet->setCellValue('D26','=sum(D9:D25)');

				              $numero++;

   							  $objSheet->setCellValue('A'.$numero,"Total Gastos Comunes");

				 			  $objSheet->setCellValue('B'.$numero, $totalgastcomunes);

				 			  ///////////////////////////

				 			  //$numero++;

				  			  $totalalicuota = $alicu + $alicuoreser;

  				  			  $objSheet->setCellValue('D'.$numero, $totalalicuota);

			 	 			  //////////////////

				  			  $numero++;

							  $objSheet->getStyle('D:E')->getFont()->setBold(true);

				  			  $objSheet->getStyle('D:E')->getFont()->setSize(12);

							  $objSheet->setCellValue('D'.$numero,'NETO A PAGAR Bs.:');

				 			  $objSheet->setCellValue('E'.$numero, number_format($totalalicuota,2,',','.'));

				              $sualicuota = $totalgastcomunes * $alicuota/100;

							  $numero++;

							  $objSheet->setCellValue('A'.$numero,'Su Alicuota');

				  			  $objSheet->setCellValue('B'.$numero, $sualicuota);

				              //////////////////////////

				  			  $numero++;

				  			  $objSheet->getStyle('A:E')->getFont()->setBold(true);

				  			  $objSheet->getStyle('A:E')->getFont()->setSize(12);

				              $objSheet->setCellValue('A'.$numero,'Fondo de Reserva');

				              $objSheet->setCellValue('B'.$numero,'Saldo Anterior');

							  $objSheet->setCellValue('D'.$numero,'Cargo del Mes');

							  $objSheet->setCellValue('E'.$numero,'Saldo Actual');

				              $numero++;

							  $objSheet->setCellValue('B'.$numero, $totalreserva1);

							  $objSheet->setCellValue('D'.$numero, $calreser);

							  $totreserva = $totalreserva1 + $calreser;

							  $objSheet->setCellValue('E'.$numero, $totreserva);

						      $connect = pg_connect("host=localhost port=5432 dbname=administra user=postgres password=Wrap*/1808");

    	                      $reser = "INSERT INTO reserva(fecha,monto) VALUES ('$fecha',$calreser)";

	  				          $agrega  = @pg_query($connect,$reser);

			$objXLS->getActiveSheet()->getColumnDimension("A")->setAutoSize(true);

			$objXLS->getActiveSheet()->getColumnDimension("B")->setAutoSize(true);

			$objXLS->getActiveSheet()->getColumnDimension("C")->setAutoSize(true);

			$objXLS->getActiveSheet()->getColumnDimension("D")->setAutoSize(true);

			$objXLS->getActiveSheet()->getColumnDimension("E")->setAutoSize(true);

			$objXLS->getActiveSheet()->getColumnDimension("F")->setAutoSize(true);

			$objXLS->getActiveSheet()->setTitle('DEUDA');

			$objXLS->setActiveSheetIndex(0);

//header('Content-Type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet');

//header('Content-Disposition: attachment;filename="Deuda.xlsx"');

header('Cache-Control: max-age=0');

$objWriter = PHPExcel_IOFactory::createWriter($objXLS, 'Excel5');

//$objWriter->save('php://output');

$objWriter->save('C:\Users\Dixon\Desktop\RECIBO.xls');

echo "Documento Guardado en el Escritorio, el nombre del ARCHIVO es: RECIBO.xls";

?>

if ($dato['cod_tipo_gasto'] = 2)