B. Create a COBOL program that will create two input files, one for BSCS and one for BSIT students with the following record description: You may add as many records as you want. Merge the two files and produce the output below: POLYTECHNIC UNIVERSITY OF THE PHILIPPINES Mabini Campus Requirements: 1. Merged file should be arranged from highest to lowest grade average. 2. If multiple students have the same grade average, then Student Name should be arranged in Ascending order. 3. Compute for Total Grade Average. 4. Determine the highest-grade average. 5. Determine the lowest-grade average. 6. Determine the number of students who passed if passing grade is 3.00 7. Determine the number of students who failed