Format 2: DIVIDE statement with INTO and GIVING phrases

1 DIVIDE
2 identifier-1
2 literal-1
3 INTO
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-DIVIDE