The DIVIDE statement divides one or more numeric data items by another.
  It stores the quotient.

  Format 3 -

   DIVIDE srcnum BY srcnum GIVING { rsult [ ROUNDED ] } ...

      [ ON SIZE ERROR stment ] [ NOT ON SIZE ERROR stment ]

      [ END-DIVIDE ]

1 - srcnum

  is a numeric literal or the identifier of an elementary numeric item.

2 - rsult

  is the identifier of an elementary numeric item or an elementary
  numeric edited item.  It is the resultant identifier.

3 - stment

  is an imperative statement.