IDENTIFICATION DIVISION.
       PROGRAM-ID. SUBTRACTION.

       DATA DIVISION.
       WORKING-STORAGE SECTION.
       01 N1 PIC 99 VALUE 10.
       01 N2 PIC 99 VALUE 30.

       PROCEDURE DIVISION.
           DISPLAY "Avant : " N2.
           SUBTRACT N1 FROM N2.
           DISPLAY "Apres : " N2.
           STOP RUN.