try
  function test($item, $key) {
    global $out_arr, $include_fields;
    if($key == "id") {
      $out_arr[] = array($key => $item);
    } else {
      if(in_array($key, $include_fields)) {
        $i = count($out_arr)-1;
        $out_arr[$i] = array_merge($out_arr[$i], array($key => $item));
      }	
    }	
  }
  $out_arr = array();
  $include_fields = array("id", "time", "last", "first", "comment"); //поля, которые нужны, остальные отбросятся
  array_walk_recursive($arr, 'test');	
  echo "out_arr = <pre>";print_r($out_arr);echo "</pre><br/>";	
} catch (Exception $e){
  echo "сообщение: ", $e->getMessage();
}

foreach($out_arr as $key => $row) {
 $worksheet->write($key, 0, $row["time"]); 
 $worksheet->write($key, 1, $row["first"]);
 $worksheet->write($key, 2, $row['last']); 
 $worksheet->write($key, 3, $row['phone']);
 $worksheet->write($key, 4, $row['comments']);      
}