Before you use a variable in COBOL you must declare it. Variables are declared
in the Working Storage Section of the Data Division in a COBOL program.
WORKING-STORAGE SECTION.
01 SWITCHES.
05 SW-END-OF-FILE
PIC X.
05 SW-VALID-TRANSACTION PIC X.
01 ACCUMULATORS.
05 LINE-COUNT
PIC 9(3).
05 TOTAL-GROSS-PAY
PIC 99999V99 USAGE IS BINARY.
01 HOLD-FIELDS.
05 HLD-LAST-NAME
PIC A(20).