Output Record Structure (Student Report Record) The output record will be a structured on a single line as described below. You must use the ORGANIZATION clause as LINE SEQUENTIAL in the SELECT ASSIGN statement. STUDENT NAME filler (2 spaces) STUDENT AVERAGE (This field must be rounded to a whole integer) filler (4 spaces) PROGRAM NAME ( retrieved from the table) filler 4 spaces TUITION OWED (this field must be edited with inserted decimal point, commas as suppression of leading zeros) Output Record Structure (Column Header) You must have a Column Header Record at the top of the report with the words NAME, AVERAGE, PROGRAM, TIUTION OWED in line with the beginning of each field. Processing Notes The Student Average to be computed is the average mark from all 5 courses. Assume that all course averages contain valid values including zero. The Tuition Owed value on output must be edited as noted above. The Student Average is to be rounded to be an integer The records from the Program of Studies file are to be loaded into a table for use in the Student Report Records