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app/Module/BillMultipleExport.php

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+<?php
+
+namespace App\Module;
+
+
+use Maatwebsite\Excel\Concerns\Exportable;
+use Maatwebsite\Excel\Concerns\WithMultipleSheets;
+
+class BillMultipleExport implements WithMultipleSheets
+{
+    use Exportable;
+
+    protected $data = [];
+
+    public function __construct(array $data)
+    {
+        $this->data = $data;
+    }
+
+    public function sheets(): array
+    {
+        return $this->data;
+    }
+}