IDENTIFICATION DIVISION.
       PROGRAM-ID. TRIAL-BALANCE.
       ENVIRONMENT DIVISION.
       CONFIGURATION SECTION.
       SOURCE-COMPUTER.
       OBJECT-COMPUTER.
       INPUT-OUTPUT SECTION.
       FILE-CONTROL.
           SELECT LEDGER-FILE ASSIGN TO DISK
           ORGANIZATION IS LINE SEQUENTIAL.
       DATA DIVISION.
       FILE SECTION.
       FD  LEDGER-FILE
           LABEL RECORDS ARE STANDARD
           VALUE OF FILE-ID IS "LEDGER.TXT"
           DATA RECORD IS LEDGER-REC.
       01  LEDGER-REC.
           02 AC-NAME        PIC X(20).
           02 DEBIT-TOTAL    PIC 9(10)V99.
           02 CREDIT-TOTAL   PIC 9(10)V99.
       WORKING-STORAGE SECTION.
       01  SHOW-REC.
           02 FILLER         PIC X.
           02 E-AC-NAME      PIC X(20).
           02 FILLER         PIC X.
           02 E-DEBIT-TOTAL  PIC Z(9)9.99.
           02 FILLER         PIC XX.
           02 E-CREDIT-TOTAL PIC Z(9)9.99.
       PROCEDURE DIVISION.
       START-PARA.
           OPEN INPUT LEDGER-FILE.
           DISPLAY "--------------------------------------------------".
           DISPLAY "                  TRIAL BALANCE".
           DISPLAY "--------------------------------------------------".
           DISPLAY " A/C NAME                DR-BALANCE     CR-BALANCE".
           DISPLAY "==================================================".
       READ-LEDGER.
           READ LEDGER-FILE RECORD AT END GO TO CLOSE-PARA.
           IF DEBIT-TOTAL > CREDIT-TOTAL
              COMPUTE DEBIT-TOTAL = DEBIT-TOTAL - CREDIT-TOTAL
              MOVE 0 TO CREDIT-TOTAL
           ELSE
              COMPUTE CREDIT-TOTAL = CREDIT-TOTAL - DEBIT-TOTAL
              MOVE 0 TO DEBIT-TOTAL.
           MOVE AC-NAME TO E-AC-NAME.
           MOVE DEBIT-TOTAL TO E-DEBIT-TOTAL.
           MOVE CREDIT-TOTAL TO E-CREDIT-TOTAL.
           DISPLAY SHOW-REC.
           GO TO READ-LEDGER.
       CLOSE-PARA.
           DISPLAY "==================================================".
           CLOSE LEDGER-FILE.
           STOP RUN.