Format text in Excel file via PHP

<table>
<tr><th>Column 1</th><th>Column 2</th></tr>
<tr><td style="font-size:200%">Answer 1</td><td style="color:#f00">Answer 2</td></tr>
<tr><td colspan="2" style="font-weight:bold">Answer 3 with 2 columns</td></tr>
</table>

<?php
    include '../include/config.php';
    $sql                        =   "SELECT SQL_CALC_FOUND_ROWS
                                    ".DB_TBL_TUTORS_RECAPS.".id,
                                    ".DB_TBL_TUTORS_RECAPS.".date_of_tutoring_session,
                                    ".DB_TBL_TUTORS_RECAPS.".created,
                                    ".DB_TBL_TUTORS_RECAPS.".hours_tutored,
                                    ".DB_TBL_TUTORS_RECAPS.".billable_travel,
                                    ".DB_TBL_TUTORS_RECAPS.".billable_additional,
                                    ".DB_TBL_TUTORS_RECAPS.".type_of_tutoring,
                                    ".DB_TBL_TUTORS_RECAPS.".additional_comments,
                                    ".DB_TBL_TUTORS_RECAPS.".total_billable,
                                    ".DB_TBL_TUTORS_RECAPS.".materials_covered_during_session,
                                    ".DB_TBL_TUTORS_RECAPS.".next_scheduled_session_location,
                                    ".DB_TBL_TUTORS_RECAPS.".rate,
                                    ".DB_TBL_TUTORS_RECAPS.".tutor_pay_rate,
                                    ".DB_TBL_APPLICANTS.".first_name as tutor_first_name,
                                    ".DB_TBL_APPLICANTS.".last_name as tutor_last_name,
                                    ".DB_TBL_PIPELINE.".tutor_match_notes,
                                    ".DB_TBL_PIPELINE.".date_of_submission,
                                    ".DB_TBL_PIPELINE.".tutor_name,
                                    ".DB_TBL_PIPELINE.".tutor_id,
                                    ".DB_TBL_CLIENTS.".id as client_id,
                                    ".DB_TBL_CLIENTS.".first_name,
                                    ".DB_TBL_CLIENTS.".last_name,
                                    ".DB_TBL_CLIENTS.".location_name,
                                    ".DB_TBL_CLIENTS.".last_name,
                                    ".DB_TBL_CHILDREN.".id as child_id,
                                    ".DB_TBL_CHILDREN.".last_name as last,
                                    ".DB_TBL_CHILDREN.".first_name as first
                                FROM
                                    ".DB_TBL_TUTORS_RECAPS."
                                LEFT JOIN ".DB_TBL_PIPELINE." ON ".DB_TBL_PIPELINE.".id= ".DB_TBL_TUTORS_RECAPS.".pipeline_id
                                LEFT JOIN ".DB_TBL_CHILDREN." ON ".DB_TBL_CHILDREN.".id= ".DB_TBL_TUTORS_RECAPS.".child_id
                                LEFT JOIN ".DB_TBL_CLIENTS." ON ".DB_TBL_CLIENTS.".id= ".DB_TBL_TUTORS_RECAPS.".client_id
                                LEFT JOIN ".DB_TBL_TUTORS." ON ".DB_TBL_TUTORS_RECAPS.".tutor_id= ".DB_TBL_TUTORS.".id
                                LEFT JOIN ".DB_TBL_APPLICANTS." ON ".DB_TBL_APPLICANTS.".id= ".DB_TBL_TUTORS.".applicant_id
                            WHERE


                            " . DB_TBL_CLIENTS . ".status = 'Existing' AND

                            " . DB_TBL_APPLICANTS . ".status = 'Existing' AND

                            " . DB_TBL_PIPELINE . ".status = 'Existing' AND
                            " . DB_TBL_TUTORS_RECAPS . ".is_deleted = '0'
                                GROUP BY " . DB_TBL_TUTORS_RECAPS . ".id
                                ORDER BY " . DB_TBL_TUTORS_RECAPS . ".created DESC ";

    $totallogs      =   $db->query($sql);
    $filename       =   "Tutoring_Log.xls";
    $contents       =   "Recap# t Tutor Name t Client Name t Child Name t Type of tutoring t Date of Tutoring session t Hours tutored t Billable Travel t Billable Additional t Total Billable t Client Rate t Tutor Pay Rate t  n";
    $contents       .=  "  n";

    while($tutorRecords = $db->fetchNextObject($totallogs)){

        $contents .= "".$tutorRecords->id." t ".$tutorRecords->tutor_first_name.' '.$tutorRecords->tutor_last_name." t ".$tutorRecords->first_name.' '.$tutorRecords->last_name." t ".$tutorRecords->first.' '.$tutorRecords->last." t ".$globalsConstant['type_of_tutoring'][$tutorRecords->type_of_tutoring]." t ".date(MDY,$tutorRecords->date_of_tutoring_session)." t ".str_replace('.',':',$tutorRecords->hours_tutored)." t ".str_replace('.',':',$tutorRecords->billable_travel)." t ".str_replace('.',':',$tutorRecords->billable_additional)." t ".str_replace('.',':',$tutorRecords->total_billable)." t ".CURRENCY.$tutorRecords->rate." t  ".CURRENCY.$tutorRecords->tutor_pay_rate."  t n";

    }

    header('Content-type: application/ms-excel');
    header('Content-Disposition: attachment; filename='.$filename);
    echo $contents;
      ?>