import the text files into Excel in different sheets and need to calculate the number of rows and Sum of values in column L

Hi, I have three different text files. I need to import the text files into Excel in different sheets and need to calculate the number of rows and Sum of values in column L.
Can anyone please help me to on this?

text file1.txt -> sheet1
text file2.txt -> sheet2
text file.txt -> sheet3

File content:

644NORM4,09/25/2018,Desiree,Cuevas,73183 Sunnyvale Dr,,Twentynine Palms,CA,92277,US ,57180194,19.99,0,5393149,,09/25/2018,485432978X,ROCK HALL IN CONCERT 12DVD HOST SET,,4,1,en,

644NORM4,09/28/2018,Billie,Hudson,207 Highview Tr.,,Boyd,TX,76023,US ,57190814,19.99,0,5394137,,09/28/2018,448532416X,THE BEST OF THE CAROL BURNETT SHOW 11DVD,,4,1,en,

644NORM4,10/01/2018,Jennet,Joyce,520 Meadowlawn Dr,,Franklin,KY,42134,US ,57197570,29.99,0,5347100,,10/01/2018,445631968D,POWER OF LOVE 9CD SLIPCASE SET,,4,1,en,

Expected Result for each file:
Number of Records in file#-
Sum of value in file#-

I have tried with below code but it got failed for Single row text files.

 $excel = New-Object -ComObject Excel.Application
$excel.visible = $False
$Excel.Workbooks.Add()
$Workbook = $Excel.Workbooks.Item(1)
$Worksheet = $Workbook.Worksheets.Item("sheet1")
$Worksheet = $Workbook.Worksheets.Add()
$Worksheet.Name = "lpg"
$Worksheet = $Workbook.Worksheets.Add()
$Worksheet.Name = "lif"
$Worksheet = $Workbook.Worksheets.Add()
$Worksheet.Name = "dha"
$Today = Get-Date -Format yyyy_MM_dd_hhmmss
$excel.DisplayAlerts = 'False'
$SourcePath1 = "C:\Users\Desktop\SEL_TEMP\SEL_TEMP_LPG\*.txt"
$SourcePath2 = "C:\Users\Desktop\SEL_TEMP\SEL_TEMP_LIF\*.txt"
$SourcePath3 = "C:\Users\Desktop\SEL_TEMP\SEL_TEMP_DHA\*.txt"
$ws = $Workbook.WorkSheets.item("lpg")
$ws.activate()
$cells=$ws.Cells
$Content3 = Get-Content $SourcePath1
$numOfRows3 = $Content3.Length
$numOfColumns3 = $Content3[0].split($deleimter).Count
$numOfColumns9 = $Content3.split($deleimter)
for ($i=0; $i -lt $numOfRows3 ;$i++)
{
$rowData3 = $Content3[$i].split($deleimter)
for ($j=0; $j -lt $numOfColumns3; $j++)
{
$cellData3 = $rowData3[$j]
$cells.item($i+1,$j+1) = $cellData3
}
}
$wt = $Workbook.WorkSheets.item("lif")
$wt.activate()
$cells1=$wt.Cells
$Content1 = Get-Content $SourcePath2
$numOfRows1 = $Content1.Length
$numOfColumns1 = $Content1[0].split($deleimter).Count
for ($i=0; $i -lt $numOfRows1 ;$i++)
{
$rowData1 = $Content1[$i].split($deleimter)
for ($j=0; $j -lt $numOfColumns1; $j++)
{
$cellData1 = $rowData1[$j]
$cells1.item($i+1,$j+1) = $cellData1
}
}
$wr = $Workbook.WorkSheets.item("dha")
$wr.activate()
$cells2=$wr.Cells
$Content2 = Get-Content $SourcePath3
$numOfRows2 = $Content2.Length
$numOfColumns2 = $Content2[0].split($deleimter).Count
for ($i=0; $i -lt $numOfRows2 ;$i++)
{
$rowData2 = $Content2[$i].split($deleimter)
for ($j=0; $j -lt $numOfColumns2; $j++)
{
$cellData2 = $rowData2[$j]
$cells2.item($i+1,$j+1) = $cellData2
}
}
$row1 = $wt.UsedRange.rows.Count
$Sumrow1 = $row1 + 1
$r2 = $wt.Range("L1:L$row1")
$functions = $excel.WorkSheetfunction
$wt.cells.item($Sumrow1,1) = "Total"
$wt.cells.item($Sumrow1,2) = $functions.sum($r2)
$Temp = $wt.cells.item($Sumrow1,2)
$Total1 = $Temp.text
$row2 = $ws.UsedRange.rows.Count
$Sumrow2 = $row2 + 2
$r3 = $ws.Range("L1:L$row2")
$functions = $excel.WorkSheetfunction
$ws.cells.item($Sumrow2,1) = "Total"
$ws.cells.item($Sumrow2,2) = $functions.sum($r3)
$Temp1 = $ws.cells.item($Sumrow2,2)
$Total2 = $Temp1.text
$row3 = $wr.UsedRange.rows.Count
$Sumrow3 = $row3 + 1
$r4 = $wr.Range("L1:L$row3")
$functions = $excel.WorkSheetfunction
$wr.cells.item($Sumrow3,1) = "Total"
$wr.cells.item($Sumrow3,2) = $functions.sum($r4)
$Temp3 = $wr.cells.item($Sumrow3,2)
$Total3 = $Temp3.text
$excel.Cells.EntireColumn.AutoFit()
$excel.Cells.EntireColumn.AutoFilter()
$workbook.SaveAs("C:\Users\SEL_TEMP\DataSheet_$Today.xlsx")
Write-host "Total Count in lif" $row1
Write-host "Total value in lif" $Total1
Write-host "Total Count in lpg" $row2
Write-host "Total value in lpg" $Total2
Write-host "Total Count in dha" $row3
Write-host "Total value in dha" $Total3
$excel.DisplayAlerts = 'False'
$excel.Quit()