feat: add COBOL statement benchmark plan and 34 P0 sample programs

- docs/cobol-statement-benchmark-plan.md — full coverage matrix and gap analysis
- 34 P0 COBOL samples: arithmetic(9), move(5), file(6), control(6),
  inspect(3), search(2), perform(3)
- test-data/validate_statements.py — automatic validation script
- Validation: 34/34 samples pass preprocess + extract_structure

test-data/cobol/statement_arithmetic/ST-DIV-BY-GIVING.cbl

@@ -0,0 +1,25 @@
+      * ==== TYPE: ST-DIV-BY-GIVING ====
+      * FEATURE: DIVIDE ... BY ... GIVING ... REMAINDER
+      * STATEMENT: DIVIDE BY GIVING
+      * BRANCHES: 4, DECISIONS: 2
+       IDENTIFICATION DIVISION.
+       PROGRAM-ID. DIVBYG.
+       DATA DIVISION.
+       WORKING-STORAGE SECTION.
+       01 WS-A       PIC 9(5) VALUE 100.
+       01 WS-B       PIC 9(5) VALUE 30.
+       01 WS-RESULT  PIC 9(5) VALUE 0.
+       01 WS-REM     PIC 9(5) VALUE 0.
+       PROCEDURE DIVISION.
+       MAIN.
+           DIVIDE WS-A BY WS-B GIVING WS-RESULT
+               REMAINDER WS-REM.
+           IF WS-RESULT = 3
+               DISPLAY 'OK: QUOTIENT=3'
+           ELSE
+               DISPLAY 'ERROR: QUOTIENT'.
+           IF WS-REM = 10
+               DISPLAY 'OK: REMAINDER=10'
+           ELSE
+               DISPLAY 'ERROR: REMAINDER'.
+           STOP RUN.