To create one, you convert Excel to CSV (comma delimited) format, so you start by populating your spreadsheet in the way you ordinarily would.

You can insert or generate the data for the CSV file in Microsoft Office Excel 2007 and then save the file in CSV format. CSV files outputted by Excel 2007 can be used in any program that can read ...

You can use these free software and online converter too to convert GPX files to Excel (XLS/ XLSX) or CSV format using your PC.

Now, opening a JSON file is not hard, however, it would make more sense to convert it to the Microsoft Excel (CSV) format for easier use. The question is, how does one convert a JSON file to Excel?