To answer this question, we need to understand the concepts of OUTFIL and OUTREC in file processing.
Option A) OUTFIL FILES - This option is correct for splitting a file based on the record count. The OUTFIL statement in file processing is used to define output specifications for a file. The FILES parameter in the OUTFIL statement specifies the number of output files to be created. By setting the FILES parameter to a specific value, you can split the input file into multiple output files based on the record count.
Option B) OUTREC FILES - This option is incorrect. The OUTREC statement in file processing is used for reformatting records within a file, but it does not have a parameter for splitting the file based on the record count.
Option C) A & B - This option is incorrect. While the OUTFIL statement with the FILES parameter (Option A) can be used for splitting the file based on the record count, the OUTREC statement (Option B) does not have this capability.
Option D) NONE - This option is incorrect. The correct option for splitting the file based on the record count is Option A, OUTFIL FILES.
Therefore, the correct answer is Option A) OUTFIL FILES. This option allows you to split the file using the records count.