IDENTIFICATION DIVISION.
        PROGRAM-ID. Table1.

       ENVIRONMENT DIVISION.

        CONFIGURATION SECTION.
         SOURCE-COMPUTER. IBM-PC.
         OBJECT-COMPUTER. IBM-PC.

        INPUT-OUTPUT SECTION.
         FILE-CONTROL.

           SELECT TABLE-FILE ASSIGN TO DISK
           ORGANIZATION IS LINE SEQUENTIAL.

           SELECT CUST-FILE ASSIGN TO DISK
           ORGANIZATION IS LINE SEQUENTIAL.

           SELECT BILL-FILE ASSIGN TO DISK
           ORGANIZATION IS LINE SEQUENTIAL.

       DATA DIVISION.

        FILE SECTION.

         FD TABLE-FILE
           VALUE OF FILE-ID IS "TABLE.IND".
         01 TABLE-REC.
            05 ZIPCODE PIC 9(6).
            05 FILLER PIC XX.
            05 TAX-RATE PIC 99.

         FD CUST-FILE
           VALUE OF FILE-ID IS "CUST.DAT".
         01 SAL-REC.
            05 C-ID PIC 9(4).
            05 FILLER PIC XX.
            05 C-ZIPCODE PIC 9(6).
            05 FILLER PIC XX.
            05 C-SALE PIC 9(6).

         FD BILL-FILE
           VALUE OF FILE-ID IS "BILL.RPT".
         01 BILL-REC PIC X(80).

        WORKING-STORAGE SECTION.
        01 TAB.
            05 TABLE-ENTRIES OCCURS 5 TIMES.
                07 TEMP-ZIPCODE PIC 9(6).
                07 FILLER PIC XX.
                07 TEMP-TAX-RATE PIC 99.

        01 OUT-REC.
           05 OUT-C-ID PIC 9(4).
           05       PIC XX VALUE SPACES.
           05 OUT-C-ZIPCODE PIC 9(6).
           05       PIC XX VALUE SPACES.
           05 OUT-C-SALE PIC 9(6).
           05       PIC XX VALUE SPACES.
           05 OUT-C-TAX-RATE PIC 9(2).
           05       PIC XX VALUE SPACES.
           05 OUT-C-TAX PIC 9(6).

        77 EOF PIC X VALUE 'N'.
        77 IND PIC 9 VALUE 1.

       PROCEDURE DIVISION.

         BEGIN.
           OPEN INPUT TABLE-FILE
                      CUST-FILE
               OUTPUT BILL-FILE.

           PERFORM GET-TABLE-ENTRIES.
           PERFORM GET-SAL-ENTRIES.

           CLOSE TABLE-FILE
                 CUST-FILE
                 BILL-FILE.

           STOP RUN.

         GET-TABLE-ENTRIES.
           MOVE 1 TO IND
           PERFORM VARYING IND FROM 1 BY 1
                   UNTIL IND > 5
            READ TABLE-FILE
             AT END CONTINUE
             NOT AT END PERFORM MOVE-TABLE-ENTRIES
            END-READ
           END-PERFORM.

         MOVE-TABLE-ENTRIES.
           MOVE ZIPCODE TO TEMP-ZIPCODE (IND)
           MOVE TAX-RATE TO TEMP-TAX-RATE (IND).

         GET-SAL-ENTRIES.
           PERFORM UNTIL EOF = 'Y'
            READ CUST-FILE
             AT END MOVE 'Y' TO EOF
             NOT AT END PERFORM MOVE-CUST-ENTRIES
            END-READ
           END-PERFORM.

         MOVE-CUST-ENTRIES.
           MOVE C-ID TO OUT-C-ID
           MOVE C-ZIPCODE TO OUT-C-ZIPCODE
           MOVE C-SALE TO OUT-C-SALE

           MOVE 1 TO IND
           PERFORM VARYING IND FROM 1 BY 1
                   UNTIL IND > 6 OR C-ZIPCODE = TEMP-ZIPCODE (IND)
           END-PERFORM

           IF IND < 6
              MOVE TEMP-TAX-RATE (IND) TO OUT-C-TAX-RATE
              COMPUTE OUT-C-TAX = (OUT-C-SALE * OUT-C-TAX-RATE) /100
           ELSE
              MOVE 0 TO OUT-C-TAX-RATE OUT-C-TAX
           END-IF

           WRITE BILL-REC FROM OUT-REC.


***********************
INPUT FILE 1 - CUST.DAT
***********************

0001  380001  100000
0002  380002  100000
0003  380003  100000
0004  380004  100000
0005  380005  100000

************************
INPUT FILE 2 - TABLE.IND
************************            

380001  05
380002  10
380003  15
380004  20
380005  25

************************
OUTPUT FILE - BILL.RPT
************************            
           
0001  380001  100000  05  005000
0002  380002  100000  10  010000
0003  380003  100000  15  015000
0004  380004  100000  20  020000
0005  380005  100000  25  025000