identification division.
       program-id. Program1.
 
       environment division.
       input-output section.
       select item-master assign to "C:\temp\item-master.txt"
                                   organization is line sequential.
       select item-output assign to "C:\temp\item-record.txt"
                                   organization is line sequential.
       configuration section.
       
 
       data division.
       file section.
       fd item-master.
       01 item-file.
           05 item-no          pic x(5).
           05 item-descrip     pic x(20).
           05 item-cost        pic 999v99.
       fd item-output.
       01 item-record.
           05                  pic x(37).
           05 year             pic z9.
           05                  pic x(13).
           05 inf-rate         pic xx.
           05                  pic x.
           05                  pic x(20).
           05 inf-cost         pic zz9.99.
           05                  pic x(49).
       working-storage section.
       01 top-heading.
           05                  pic x(47) value spaces.
           05                  pic x(31) value
           "I N F L A T I O N   R E P O R T".
           05                  pic x(12) value spaces.
           05 c-day            pic xx/.
           05 c-month          pic xx/.
           05 c-year           pic xxxx.
           05                  pic x(22) value spaces.
           05                  pic x(5) value "PAGE ".
           05 page-num         pic 999 value 1.
       01 temp-date.
           05 temp-year        pic xxxx.
           05 temp-month       pic xx.
           05 temp-day         pic xx.
       01 item-no-heading.
           05                  pic x(4) value spaces.
           05                  pic x(13) value "ITEM NUMBER: ".
           05 item-no-out      pic x(5).
           05                  pic x(108) value spaces.
       01 item-descrip-heading.
           05                  pic x(4) value spaces.
           05                  pic x(19) value "ITEM DESCRIPTION:  ".
           05 item-descrip-out pic x(20).
           05                  pic x(87) value spaces.
       01 item-cost-heading.
           05                  pic x(4) value spaces.
           05                  pic x(12) value "ITEM COST:  ".
           05 item-cost-out    pic $$$$.99.
           05                  pic x(107) value spaces.
       01 record-heading.
           05                  pic x(36) value spaces.
           05                  pic x(4) value "YEAR".
           05                  pic x(5) value spaces.
           05                  pic x(14) value "INFLATION RATE".
           05                  pic x(5) value spaces.
           05                  pic x(24) value
           "ITEM COST WITH INFLATION".
           05                  pic x(42) value spaces.
       01 eof                  pic xxx value "YES".
       01 year-num             pic 99 value 1.
       01 rec-count            pic 99 value 1.
       procedure division.
       100-main.
           open input item-master output item-output
               perform 150-get-date
               perform until eof = "NO"
                   read item-master
                   at end move "NO" to eof
                   not at end
                       perform 200-write-headings
                       perform 250-write-record 10 times
                   end-read
               end-perform
           close item-master item-output
               goback.
       150-get-date.
           move function current-date to temp-date
           move temp-day to c-day
           move temp-month to c-month
           move temp-year to c-year.
       200-write-headings.
           move top-heading to item-record
           if rec-count > 5 or rec-count = 1
               write item-record after advancing page
               add 1 to page-num
           end-if
           move item-no to item-no-out
           move item-no-heading to item-record
           write item-record after advancing 2 lines.
           move item-descrip to item-descrip-out
           move item-descrip-heading to item-record
           write item-record
           move item-cost to item-cost-out
           move item-cost-heading to item-record
           write item-record.
           move record-heading to item-record
           write item-record after advancing 1 line
           add 1 to rec-count
           if rec-count > 5
               move 1 to rec-count
           end-if.
       250-write-record.
           move spaces to item-record
           move year-num to year
           if year-num <= 5
               move "8%" to inf-rate              
               compute item-cost rounded = item-cost * 1.08
               move item-cost to inf-cost
               write item-record
           else
               move "6%" to inf-rate
               compute item-cost rounded = item-cost * 1.06
               move item-cost to inf-cost
               write item-record
           end-if
           add 1 to year-num
           if year-num > 10
               move 1 to year-num
           end-if.
       end program Program1.