Это код VB plz объясните на c#.

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Private Sub btnIMPORT_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles btnIMPORT.Click
        Try
            _Command = New SqlClient.SqlCommand
            _Command.Connection = cnn
            OPENCONNECTION()
            _TR = cnn.BeginTransaction(IsolationLevel.ReadCommitted)
            _Command.Transaction = _TR
            _Command.CommandText = "Drop Table  tempitemmaster"
            _Command.ExecuteNonQuery()
            _Command.CommandText = "Drop Table  tempstockinhand"
            _Command.ExecuteNonQuery()
            _Command.CommandText = "Drop Table  templedger"
            _Command.ExecuteNonQuery()
            _Command.CommandText = "Drop Table  tempitemgroup"
            _Command.ExecuteNonQuery()
            _Command.CommandText = "Drop Table  tempitemsubgroup"
            _Command.ExecuteNonQuery()
            _Command.CommandText = "SELECT ITEMID,UNITID,ITEM,OPQTY,DESCRIPTION,TAXRATE,DISCOUNT,SALEPRICE,PDISCOUNT,PURCHASEPRICE,OVERHEADCHARGESPER,OVERHEADCHARGES,COSTPRICE,CPCODE,STATUS INTO tempitemmaster FROM " & _
                "OPENDATASOURCE('Microsoft.Jet.OLEDB.4.0', " & _
                "'Data Source=" & stockpath & " ;" & _
                "Extended Properties=Excel 8.0')...[ITEM_MASTER$]"
            _Command.ExecuteNonQuery()
            _Command.CommandText = "SELECT STOCKINHANDID,COMPANYID,LEDGERID,ITEMSUBGROUPID,ITEMID,UNITID,BATCHNO,LEDGERCODE,ITEMSUBGROUPCODE,PACKINGNOTNO,RANKNO,ITEMCODE,BARCODE,OPENINGQTY,QTY,FREEQTY,CURRENTSTOCK,STATUS INTO tempstockinhand FROM " & _
              "OPENDATASOURCE('Microsoft.Jet.OLEDB.4.0', " & _
              "'Data Source=" & stockpath & ";" & _
              "Extended Properties=Excel 8.0')...[STOCKINHAND$]"
            _Command.ExecuteNonQuery()
            _Command.CommandText = "SELECT * INTO templedger FROM " & _
            "OPENDATASOURCE('Microsoft.Jet.OLEDB.4.0', " & _
            "'Data Source=" & stockpath & ";" & _
            "Extended Properties=Excel 8.0')...[LEDGER$]"
            _Command.ExecuteNonQuery()
            _Command.CommandText = "SELECT * INTO tempitemgroup FROM " & _
          "OPENDATASOURCE('Microsoft.Jet.OLEDB.4.0', " & _
          "'Data Source=" & stockpath & ";" & _
          "Extended Properties=Excel 8.0')...[ITEMGROUP$]"
            _Command.ExecuteNonQuery()
            _Command.CommandText = "SELECT * INTO tempitemsubgroup FROM " & _
       "OPENDATASOURCE('Microsoft.Jet.OLEDB.4.0', " & _
       "'Data Source=" & stockpath & ";" & _
       "Extended Properties=Excel 8.0')...[ITEMSUBGROUP$]"
            _Command.ExecuteNonQuery()
            _TR.Commit()
            CLOSECONNECTION()
        Catch ex As Exception
            _TR.Rollback()
            CLOSECONNECTION()
            cnn1.Close()
            MsgBox(ex.Message)
        End Try

        Try
            _DTABLE = New DataTable
            Dim command1 As New SqlCommand("Select * from tempitemmaster", cnn1)
            cnn1.ConnectionString = cnn.ConnectionString
            _Adapter = New SqlClient.SqlDataAdapter(Command1)
            _Adapter.Fill(_DTABLE)

            Dim _DTABLE1 = New DataTable
            Dim command2 As New SqlCommand("Select * from tempstockinhand", cnn1)
            cnn1.ConnectionString = cnn.ConnectionString
            _Adapter = New SqlClient.SqlDataAdapter(command2)
            _Adapter.Fill(_DTABLE1)

            _Command = New SqlClient.SqlCommand
            _Command.Connection = cnn
            OPENCONNECTION()
            _TR = cnn.BeginTransaction(IsolationLevel.ReadCommitted)
            _Command.Transaction = _TR
            _Command.CommandText = "DELETE LEDGER"
            _Command.ExecuteNonQuery()
            _Command.CommandText = "DELETE ITEMGROUP"
            _Command.ExecuteNonQuery()
            _Command.CommandText = "DELETE ITEMSUBGROUP"
            _Command.ExecuteNonQuery()
            _Command.CommandText = "insert  INTO LEDGER SELECT LEDGERID,COMPANYID,LEDGERSUBGROUPID,LEDGERTYPEID,NAME,SHORTCODE,OPENINGBALANCEDR,OPENINGBALANCECR,ADDRESS1,ADDRESS2,PARTY_DL_NO,PHONE2,MOBILE,EMAIL,FAX,CITY,STATE,COUNTRY,TINNO,STNO,CSTNO,CONT_PERSON,DESIG,EDITALLOWED,PAYMENTDAYS,PANNO,LEDGERCODE  FROM templedger"
            _Command.ExecuteNonQuery()
            _Command.CommandText = "insert  INTO ITEMGROUP SELECT ITEMGROUPID,ITEMGROUP,GROUPCODE  FROM tempitemgroup"
            _Command.ExecuteNonQuery()
            _Command.CommandText = "insert  INTO ITEMSUBGROUP SELECT ITEMSUBGROUPID,ITEMGROUPID,ITEMSUBGROUP,ITEMSUBGROUPCODE,UNITID,CST,TAXRATE,DISCOUNT,PDISCOUNT,STATUS  FROM tempitemsubgroup"
            _Command.ExecuteNonQuery()

Что я уже пробовал:

я не понимаю, как это сделать..

_Command.CommandText = "SELECT * INTO templedger FROM " & _
           "OPENDATASOURCE('Microsoft.Jet.OLEDB.4.0', " & _
           "'Data Source=" & stockpath & ";" & _
           "Extended Properties=Excel 8.0')...[LEDGER$]"

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