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.