ay a post comment "- - -" line separator following
              all unconditional jumps and returns.</TD>
            </TR>
            
            <TR>
              <TD valign="top" width="24%"><B>Flag Subroutine Entry</B></TD>

              <TD align="center" valign="top" width="17%">Pre Comment</TD>

              <TD valign="top" width="50%">
                Display the pre comment: 
<PRE>
|||||||| SUBROUTINE ||||||||
</PRE>
                at each label which has a call reference to it.
           