IDENTIFICATION DIVISION.
PROGRAM-ID. TEST_DIVIDE.

DATA DIVISION.
WORKING-STORAGE SECTION.
77 NUM-02                   PIC S9(8).
77 NUM-03                   PIC S9(11)V9(3) COMP.
77 NUM-04                   PIC S9(10)V9(4) COMP.

77 EDI-01                   PIC --,---,---,--9.999.

PROCEDURE DIVISION.
MAIN.

*   DIVIDE ope1 BY ope2 GIVING ope3 REMAINDER
    DISPLAY "DIVIDE 8 BY 3 GIVING " WITH NO ADVANCING
    DIVIDE 8 BY 3 GIVING NUM-02 REMAINDER NUM-03
    MOVE NUM-02 TO EDI-01 DISPLAY EDI-01 WITH NO ADVANCING
    MOVE NUM-03 TO EDI-01 DISPLAY ", REMAINDER " EDI-01

*   DIVIDE ope1 BY ope2 GIVING ope3 REMAINDER
    DISPLAY "DIVIDE 8 BY 3 GIVING " WITH NO ADVANCING
    DIVIDE 8 BY 3 GIVING NUM-03 REMAINDER NUM-04
    MOVE NUM-03 TO EDI-01 DISPLAY EDI-01 WITH NO ADVANCING
    MOVE NUM-04 TO EDI-01 DISPLAY ", REMAINDER " EDI-01

*   DIVIDE ope1 BY ope2 GIVING ope3 ope4 ope5
    DISPLAY "DIVIDE 60072916306 BY 260663 GIVING "
    DIVIDE 60072916306 BY 260663 GIVING NUM-02 NUM-03, NUM-04
    MOVE NUM-02 TO EDI-01 DISPLAY EDI-01 WITH NO ADVANCING
    MOVE NUM-03 TO EDI-01 DISPLAY ", " EDI-01 WITH NO ADVANCING
    MOVE NUM-04 TO EDI-01 DISPLAY ", " EDI-01

*   DIVIDE ope1 INTO ope2, ope3, ope4
    DISPLAY "DIVIDE 3 INTO " WITH NO ADVANCING
    DISPLAY NUM-02 ", " NUM-03 ", " NUM-04 "= "
    DIVIDE 3 INTO NUM-02, NUM-03, NUM-04
    MOVE NUM-02 TO EDI-01 DISPLAY EDI-01 WITH NO ADVANCING
    MOVE NUM-03 TO EDI-01 DISPLAY ", " EDI-01 WITH NO ADVANCING
    MOVE NUM-04 TO EDI-01 DISPLAY ", " EDI-01

*   DIVIDE ope1 INTO ope2 GIVING ope3 ope4 ope5
    DISPLAY "DIVIDE 260663 INTO 60072916306 GIVING "
    DIVIDE 260663 INTO 60072916306 GIVING NUM-02 NUM-03, NUM-04
    MOVE NUM-02 TO EDI-01 DISPLAY EDI-01 WITH NO ADVANCING
    MOVE NUM-03 TO EDI-01 DISPLAY ", " EDI-01 WITH NO ADVANCING
    MOVE NUM-04 TO EDI-01 DISPLAY ", " EDI-01

    STOP RUN
    .
* =================================================================

* The result is:

* DIVIDE 8 BY 3 GIVING              2.000, REMAINDER              2.000
* DIVIDE 8 BY 3 GIVING              2.666, REMAINDER              0.002
* DIVIDE 60072916306 BY 260663 GIVING
*        230,462.000,        230,462.000,        230,462.000
* DIVIDE 3 INTO +00230462, +00000230462000, +00002304620000=
*         76,820.000,         76,820.666,         76,820.666
* DIVIDE 260663 INTO 60072916306 GIVING
*        230,462.000,        230,462.000,        230,462.000