      * https://www.tutorialspoint.com/cobol/cobol_basic_verbs.htm
        IDENTIFICATION DIVISION.
        PROGRAM-ID. HELLO.

        DATA DIVISION.
        WORKING-STORAGE SECTION.
        01 WS-NUM1 PIC 9(9) VALUE 10 .
        01 WS-NUM2 PIC 9(9) VALUE 10.
        01 WS-NUM3 PIC 9(9) VALUE 100.
        01 WS-NUM4 PIC 9(9) VALUE 100.
        01 WS-NUMA PIC 9(9) VALUE 10.
        01 WS-NUMB PIC 9(9) VALUE 10.
        01 WS-NUMC PIC 9(9) VALUE 10.
        01 WS-NUMD PIC 9(9) VALUE 100.
        01 WS-NUME PIC 9(9) VALUE 10.

        PROCEDURE DIVISION.
            SUBTRACT WS-NUM1 WS-NUM2 FROM WS-NUM3 WS-NUM4.
            SUBTRACT WS-NUMA WS-NUMB WS-NUMC FROM WS-NUMD GIVING WS-NUME.

            DISPLAY "WS-NUM1     : " WS-NUM1
            DISPLAY "WS-NUM2     : " WS-NUM2
            DISPLAY "WS-NUM3     : " WS-NUM3
            DISPLAY "WS-NUM4     : " WS-NUM4
            DISPLAY "WS-NUMA     : " WS-NUMA
            DISPLAY "WS-NUMB     : " WS-NUMB
            DISPLAY "WS-NUMC     : " WS-NUMC
            DISPLAY "WS-NUMD     : " WS-NUMD
            DISPLAY "WS-NUME     : " WS-NUME

            STOP RUN.
