*> cobol-copybook-copy-replacing.cpy - account master record,
       *> 39 bytes, shared by three programs:
       *>   cobol-copybook-copy-replacing.cob        (ACCT-POST)
       *>   cobol-copybook-list.cob   (ACCT-LIST)
       *>   cobol-copybook-audit.cob  (ACCT-AUDIT)
       *> Positions: 1-6 account id, 7-26 name, 27-29 branch,
       *>            30 status (O open, C closed),
       *>            31-39 balance 9(7)V99 (no sign, no decimal point)
       *> Layout: level 01 starts in column 8 and every line ends
       *> before column 73, so the text is valid in fixed format and
       *> in free format.  Every name starts with Acct- so a program
       *> can rename the whole record with one LEADING phrase.
       01  Acct-Record.
           05  Acct-Id             PIC X(6).
           05  Acct-Name           PIC X(20).
           05  Acct-Branch         PIC X(3).
           05  Acct-Status         PIC X.
               88  Acct-Open                   VALUE "O".
               88  Acct-Closed                 VALUE "C".
           05  Acct-Balance        PIC 9(7)V99.