IDENTIFICATION DIVISION.
       		PROGRAM-ID. SUB.
		ENVIRONMENT DIVISION.


       		DATA DIVISION.
       		WORKING-STORAGE SECTION.
        		77 A   PIC 9999.
        		77 B   PIC 9999.
        		77 SOL PIC 999v99.


     		PROCEDURE DIVISION.
       		MAIN-PARA.
           
        		DISPLAY " ENTER A ".
           		ACCEPT A.
           		DISPLAY " ENTER B ".
           		ACCEPT B.
           

		SUB-PARA.
		SUBTRACT A from B GIVING SOL. 
           

		DISP-PARA.
		DISPLAY "A IS " A.
		DISPLAY "B IS " B.
		DISPLAY "SUBTRACTION =" SOL.
		STOP RUN.