IDENTIFICATION DIVISION.
       PROGRAM-ID. PAYROLL.
       ENVIRONMENT DIVISION.
       CONFIGURATION SECTION.
       SOURCE-COMPUTER.
       OBJECT-COMPUTER.
       INPUT-OUTPUT SECTION.
       FILE-CONTROL.
           SELECT EMP-FILE ASSIGN TO DISK
           ORGANIZATION IS LINE SEQUENTIAL.
           SELECT SALARY-FILE ASSIGN TO DISK
           ORGANIZATION IS LINE SEQUENTIAL.
       DATA DIVISION.
       FILE SECTION.
       FD  EMP-FILE
           LABEL RECORDS ARE STANDARD
           VALUE OF FILE-ID IS "EMP.TXT"
           DATA RECORD IS EMP-REC.
       01  EMP-REC.
           02 E-NO        PIC 9(5).
           02 NAME        PIC X(20).
           02 DESIG       PIC X(10).
           02 BASIC       PIC 9(5)V99.
       FD  SALARY-FILE
           LABEL RECORDS ARE STANDARD
           VALUE OF FILE-ID IS "SALARY.TXT"
           DATA RECORD IS SAL-REC.
       01  SAL-REC.
           02 EMPNO       PIC 9(5).
           02 BASIC-PAY   PIC 9(5)V99.
           02 DA          PIC 9(5)V99.
           02 HRA         PIC 9(5)V99.
           02 TAX         PIC 9(5)V99.
           02 GROSS-PAY   PIC 9(5)V99.
           02 NET-PAY     PIC 9(5)V99.
       WORKING-STORAGE SECTION.
       01  SHOW-REC.
           02 E-EMPNO     PIC Z(4)9.
           02 FILLER      PIC X(3).
           02 E-BASIC-PAY PIC Z(4)9.99.
           02 FILLER      PIC X(3).
           02 E-DA        PIC Z(4)9.99.
           02 FILLER      PIC X(3).
           02 E-HRA       PIC Z(4)9.99.
           02 FILLER      PIC X(3).
           02 E-TAX       PIC Z(4)9.99.
           02 FILLER      PIC X(4).
           02 E-GROSS-PAY PIC Z(4)9.99.
           02 FILLER      PIC X(3).
           02 E-NET-PAY   PIC Z(4)9.99.
       PROCEDURE DIVISION.
       MAIN-PARA.
           PERFORM OPEN-PARA.
           PERFORM READ-EMP.
           PERFORM OPEN-PARA-AGAIN.
           PERFORM READ-SALARY.
           STOP RUN.
       OPEN-PARA.
           OPEN INPUT EMP-FILE
                OUTPUT SALARY-FILE.
       READ-EMP.
           READ EMP-FILE RECORD AT END GO TO CLOSE-PARA.
           MOVE E-NO  TO EMPNO.
           MOVE BASIC TO BASIC-PAY.
           COMPUTE DA  = BASIC-PAY * 0.50.
           COMPUTE HRA = BASIC-PAY * 0.10.
           MOVE 0 TO TAX.
           IF BASIC-PAY NOT < 5000
              COMPUTE TAX = BASIC-PAY * 0.01.
           COMPUTE GROSS-PAY = BASIC-PAY + DA + HRA.
           COMPUTE NET-PAY   = GROSS-PAY - TAX.
           WRITE SAL-REC.
           GO TO READ-EMP.
       CLOSE-PARA.
           CLOSE EMP-FILE SALARY-FILE.
       OPEN-PARA-AGAIN.
           OPEN INPUT SALARY-FILE.
           DISPLAY "----------------------------------------------------
      -    "--------------------".
           DISPLAY "  E-No.    Basic       D.A.     H.R.A.        Tax
      -    "Gross_Pay    Net-Pay".
           DISPLAY "----------------------------------------------------
      -    "--------------------".
       READ-SALARY.
           READ SALARY-FILE RECORD AT END GO TO CLOSE-PARA-AGAIN.
           MOVE EMPNO     TO E-EMPNO.
           MOVE BASIC-PAY TO E-BASIC-PAY.
           MOVE DA        TO E-DA.
           MOVE HRA       TO E-HRA.
           MOVE TAX       TO E-TAX.
           MOVE GROSS-PAY TO E-GROSS-PAY.
           MOVE NET-PAY   TO E-NET-PAY.
           DISPLAY SHOW-REC.
           GO TO READ-SALARY.
       CLOSE-PARA-AGAIN.
           DISPLAY "====================================================
      -    "====================".
           CLOSE SALARY-FILE.