A family of Microsoft spreadsheet software with tools for analyzing, charting, and communicating data.
For information on recovery of a Microsoft account, see https://support.microsoft.com/en-us/accounts-billing/manage/help-with-the-microsoft-account-recovery-form .
The bad news is that you can't recover an account for which you enabled two step verification. See the Important notice in the article.
You will have to set up a new Microsoft account.
If you have a subscription associated with the lost account, you will have to contact your bank to stop payments and then contact Microsoft support.