198504016 CXXU1XXBXB M USA016009401 *
198504016 CXXU1XXBXB C CAN016009401 *
IF 26:3 = usa, convert to US (US and one space)
if 26:3 = CAN , Leave it as it is
if 23:1 = M , convert to U
IF 23:1 = C convert to D
IF 39:1 = * or blank and 41:1 = * or blank convert 39:1 to S and 41:1 = M
LRECL IS 42
can this be done via OVERLAY statement??