I have the ff. code, I've tried deleting the base sheet but I can't, anyone who could pinpoint what I maybe doing wrong?

VB Code:
  1. Private Sub Command1_Click()
  2.     Dim test    As Excel.Application
  3.     Dim wkb     As Excel.Workbook
  4.     Dim sht     As Excel.Worksheet
  5.     Dim a       As Integer
  6.    
  7.     Set test = New Excel.Application
  8.     Set wkb = test.Workbooks.Open("C:\LogisticsReport.xls")
  9.    
  10.    
  11.     'Create a 30 copy clone of the base sheet
  12.     For a = 1 To 30
  13.         wkb.Sheets(1).Copy After:=wkb.Sheets(wkb.Sheets.Count)
  14.         wkb.ActiveSheet.Name = "dee-u" & a
  15.         wkb.ActiveSheet.Range("B4").Value = "dee-u" & a
  16.     Next
  17.    
  18.     'Macro:
  19.     'Sheets("dee-u1").Select
  20.     'ActiveWindow.SelectedSheets.Delete
  21.    
  22.     Set sht = wkb.Sheets(1)
  23.     sht.Delete
  24.    
  25.     'wkb.Sheets(1).Select
  26.     'wkb.ActiveSheet.Delete
  27.     'wkb.Sheets(1).Delete
  28.     'test.Sheets(1).Delete
  29.    
  30.     test.Visible = True
  31. End Sub