program-id. Program1 as "assignment_7-Program1".
       environment division.
       input-output section.
       file-control. select payroll-master assign to
                     "C:\temp\payroll-master.txt" organization is line
                     sequential.                                        
                     select payroll-report assign to
                     "C:\temp\payroll-report.txt" organization is line
                     sequential.
       data division.
       fd payroll-master.
       01 payroll-file.
           05 emp-no                               pic x(5).
           05 emp-name                             pic x(20).
           05                                      pic x(4).
           05 annual-salary                        pic 9(6).
           05                                      pic x(13).
           05 union-dues                           pic 999V99.
           05 insurance                            pic 999V99.
           05                                      pic x(22).
       fd payroll-report.
       01 payroll-record.
           05                                      pic x(3).
           05 emp-no-out                           pic x(5).
           05                                      pic x(2).
           05 emp-name-out                         pic x(20).
           05                                      pic x(2).
           05 old-salary                           pic zzzzz9.
           05                                      pic xx.
           05 new-salary                           pic zzzzz9.
           05                                      pic x(2).
           05 old-dues                             pic zzz.99.
           05                                      pic x.
           05 new-dues                             pic zzzz.99.
           05                                      pic x(2).
           05 old-insurance                        pic zzz.99.
           05                                      pic x.
           05 new-insurance                        pic zzzz.99.
           05                                      pic x(2).
           
       working-storage section.
       01 page-heading.
           05                              pic x(30) value spaces.
           05 payroll-report-title         pic x(15) value
                                                       "PAYROLL REPORT".
           05                              pic x(21) value spaces.
           05 the-date.
               10 current-day                      pic xx/.
               10 current-month                    pic xx/.
               10 current-year                     pic xxxx.
       01 temp-date.
           05 temp-year                            pic xxxx.
           05 temp-month                           pic xx.
           05 temp-day                             pic xx.
       01 field-titles-1.
           05                                  pic x value spaces.
           05                                  pic x(8) value "EMPLOYEE".  
           05                                  pic x(9) value spaces.  
           05                                  pic x(4) value "NAME".  
           05                                  pic x(11) value spaces.
           05                                  pic x(3) value "OLD".
           05                                  pic x(5) value spaces.
           05                                  pic x(3) value "NEW".
           05                                  pic x(5) value spaces.
           05                                  pic x(3) value "OLD".
           05                                  pic x(5) value spaces.
           05                                  pic x(3) value "NEW".
           05                                  pic x(5) value spaces.
           05                                  pic x(3) value "OLD".
           05                                  pic x(5) value spaces.
           05                                  pic x(3) value "NEW".
           05                                  pic x(4) value spaces.
       01 field-titles-2.
           05                                  pic x(4) values spaces.
           05                                  pic x(3) value "NO.".
           05                                  pic x(25) value spaces.
           05                                  pic x(6) value "SALARY".
           05                                  pic x(2) value spaces.
           05                                  pic x(6) value "SALARY".
           05                                  pic x(3) value spaces.
           05                                  pic x(4) value "DUES".
           05                                  pic x(4) value spaces.
           05                                  pic x(4) value "DUES".
           05                                  pic x(3) value spaces.
           05                                  pic x(6) value "INSUR.".
           05                                  pic x(2) value spaces.
           05                                  pic x(6) value "INSUR.".
           05                                  pic x(2) value spaces.
       01 end-flag                             pic x(3) value "YES".
       procedure division.
       100-main.
           open input payroll-master
                output payroll-report
           move function current-date to temp-date
           perform 150-print-heading
           perform until end-flag = "NO"
               read payroll-master
                   at end move "NO" to end-flag
                   not at end
                   perform 200-calculate-increases
                   perform 250-write-record
               end-read
           end-perform
           close payroll-master
                 payroll-report
           goback.
           
       150-print-heading.
           move temp-year to current-year
           move temp-month to current-month
           move temp-day to current-day
           move page-heading to payroll-record
           write payroll-record
           move field-titles-1 to payroll-record
           write payroll-record after advancing 1 line
           move field-titles-2 to payroll-record
           write payroll-record.
       200-calculate-increases.
           move spaces to payroll-record
           compute new-salary = (annual-salary * 0.07) + annual-salary
           compute new-dues = (union-dues * 0.04) + union-dues
           compute new-insurance = (insurance * 0.03) + insurance.
       250-write-record.
           move emp-no to emp-no-out
           move emp-name to emp-name-out
           move annual-salary to old-salary
           move union-dues to old-dues
           move insurance to old-insurance
           write payroll-record after advancing 1 line.
       end program Program1.