PowerShell Excel transposing script

Invoke-ExcelTransposing.ps1

function Invoke-ExcelTransposing {
    [CmdletBinding()]
    [OutputType([psobject])]
    param(    
        [Parameter(Mandatory=$true, ValueFromPipelineByPropertyName=$true)]
        [string] $FileName,

        [Parameter(Mandatory=$false, ValueFromPipelineByPropertyName=$true)]
        [string] $SheetName='Sheet1'
    )

    begin { 
        $Excel = New-Object -ComObject Excel.Application
        $ReturnObject = New-Object System.Object
    }
    process {
        # Create Excel object 
        
        $Workbook = $Excel.Workbooks.Open($FileName)
        $Sheet = $Workbook.Worksheets.Item($SheetName)
        $Excel.Visible=$false

        # Count rows
        $RowCount = ($Sheet.UsedRange.Rows).Count
        Write-Verbose "Row count: $RowCount"

        # Iterate into rows:
        for ($x=1; $x -le $RowCount-1; $x++)
        {
            $key = ($Sheet.Cells.Item($x,1).text).Trim().TrimEnd(':').TrimEnd(',').TrimEnd('.')
            $value = $Sheet.Cells.Item($x,2).text.Trim()

            # Check if we detect an empty line. In that case, returns the object to the pipeline, then create reset de return object and continue the for. 
            if ($key.Length -eq 0) { 
                $ReturnObject

                $ReturnObject = $null
                $ReturnObject = New-Object System.Object
                continue
            }

            $ReturnObject | Add-Member -Type NoteProperty -Name $key -Value $value
        }
    }
    end { $Excel.quit() }
}