Convert text files to Excel files (Mac OS)

The user will put multiple files into a folder.

The application will read the text in the files and write the content to an Excel file.

Each input file will also include a Base64 image which will need to be created.

I have included examples:

INPUT FILES:

1 - Keypad.sqq
2 - Keypad.sqq
3 - Keypad.sqq

OUTPUT FILES:

1 - Keypad.xlsx
question_5.png
question_9.png
question_14.png
question_19.png

2 - Keypad.xlsx
question_4.png
question_10.png
question_14.png
question_19.png

3 - Keypad.xlsx
question_4.png
question_9.png
question_14.png
question_19.png