The sample files are offered both in Excel .XLS (Excel 97-2003) and tab delimited .TXT file formats.
The Excel format has the advantage of column width formatting and the required headers are shown in bold for easier identification.
An easy way to get the right column headers is to load a sample file into Excel that matches your race type, and replace the sample racer data with your own.
Another option is to use use a .TXT download of a similar race from the "Overall" results page on Webscorer.com.
For more information, please see the tutorial page.