WS kywd associated data structure
| kwyd | Associated data structure keywords are 01, DS, REC, or ++. | 
Use Section keywords to code Working-Storage data structures.
 IO     INPUT-FILE ASSIGN TO UT-S-INPUT
 IO     OUTPUT-FILE ASSIGN TO UT-S-OUTPUT
 SPNM   C01 IS TOP-OF-PAGE
 FD     INPUT-FILE
        LABEL RECORDS ARE STANDARD
        BLOCK CONTAINS 0 RECORDS
 01     INPUT-REC         PIC X(80).
 DS01   INPUT-REC
 FD     OUTPUT-FILE
        LABEL RECORDS ARE STANDARD
        BLOCK CONTAINS 0 RECORDS
 REC    OUTPUT-REC       X80
 01     OUTPUT-REC-R REDEFINES OUTPUT-REC.
        ... COPY OUTREC.
 WS 
 REC     WS-INPUT-REC
            WS-IN-PART-NO       N8
            WS-IN-DESC          X50
            WS-IN-BASE-PRICE    N6V2
 01     WS-OUT-REC
 DS05   WSOUTREC