A. Create a COBOL program that will produce the output layout below: Hint: Use a two-dimensional array for the first table and one-dimensional array for the averages. 1. Use DISPLAY and ACCEPT commands. 2. If salesman has no sales to declare for a particular region, then leave the column blank. 3. Declare your own PICTURE description length for the values. 4. Format numeric data with 2 decimal places. Include commas. SAMPLE OUTPUT LAYOUT