Full example

       *> https://en.wikipedia.org/w/index.php?title=COBOL&oldid=1011483106
       RD  sales-report
           PAGE LIMITS 60 LINES
           FIRST DETAIL 3
           CONTROLS seller-name.

       01  TYPE PAGE HEADING.
           03  COL 1                    VALUE "Sales Report".
           03  COL 74                   VALUE "Page".
           03  COL 79                   PIC Z9 SOURCE PAGE-COUNTER.

       01  sales-on-day TYPE DETAIL, LINE + 1.
           03  COL 3                    VALUE "Sales on".
           03  COL 12                   PIC 99/99/9999 SOURCE sales-date.
           03  COL 21                   VALUE "were".
           03  COL 26                   PIC $$$$9.99 SOURCE sales-amount.

       01  invalid-sales TYPE DETAIL, LINE + 1.
           03  COL 3                    VALUE "INVALID RECORD:".
           03  COL 19                   PIC X(34) SOURCE sales-record.

       01  TYPE CONTROL HEADING seller-name, LINE + 2.
           03  COL 1                    VALUE "Seller:".
           03  COL 9                    PIC X(30) SOURCE seller-name.