identification division. program-id. assignment-1-files. environment division. input-output section. file-control. select sales-data assign to "C:\temp\sales-data.txt". select com-data assign to "C:\temp\com-data.txt". configuration section. data division. fd sales-data. 01 sales-record. 05 sales-name pic x(20). 05 sales-amount pic 999V999. fd com-data. 01 com-record. 05 pic x(5). 05 name-out pic x(20). 05 pic x(15). 05 com-out pic 9999999.99. working-storage section. 01 end-flag pic x(3) value "YES". 01 final-commission pic 99.99. procedure division. 100-main. open input sales-data output com-data perform until end-flag = "NO" read sales-data at end move "NO" to end-flag not at end perform 150-calculation end-read end-perform. close sales-data com-data goback. 150-calculation. move sales-name to name-out multiply sales-amount by 0.12 giving final-commission move final-commission to com-out write com-record after advancing 1 line. end program assignment-1-files.