The reference format for a line is represented as shown below:
               
               
            
 Margin R is immediately to the right of the 72nd character position of a line. A line can extend up to the 80th character
                  position, but any characters occupying positions 73 to 80 are ignored by your COBOL system.
 Margin R is immediately to the right of the 72nd character position of a line. A line can extend up to the 80th character
                  position, but any characters occupying positions 73 to 80 are ignored by your COBOL system. 
               The sequence number area occupies six character positions (1-6), and is between margin L and margin C.
The indicator area is the 7th character position of a line.
Area A occupies character positions 8, 9, 10 and 11, and is between margin A and margin B.
Area B occupies character positions 12 through 72 inclusive; it begins immediately to the right of margin B and terminates immediately to the left of margin R.
 The program text area consists of both area A and area B. Text-words can begin anywhere in the program text area.
 The program text area consists of both area A and area B. Text-words can begin anywhere in the program text area.