Format 2: SUBTRACT statement with GIVING phrase 1 SUBTRACT 2+ 2.0 identifier-1 2.0 literal-1 3 FROM 4 identifier-2 4 literal-2 5 GIVING 6+ 6 identifier-3 6.1? ROUNDED 7? ON 7.1 SIZE ERROR imperative-statement-1 8? NOT 8.1? ON 8.2 SIZE ERROR imperative-statement-2 9? END-SUBTRACT