COBOL

Write a program to create a salary disk file from an employee disk file. The problem definition is as follows:

In-Employee-File Record Layout

Field	Size	Type	No. of Decimal Points
Employee Name	15	Alphanumeric
Hours Worked	3	Numeric	0
Rate	3	Numeric	2

Out-Salary-File Record Layout

Field	Size	Type	No. of Decimal Points
Employee Name	15	Alphanumeric
Gross Pay	6	Numeric	2
F.I.C.A.	5	Numeric	2
Net Pay	6	Numeric	2

(a) Gross pay = hours worked X rate

(b) FICA = 7.65% of Gross Pay

(c) Net pay = Gross pay - FICA