Keep your WORKING-STORAGE structure the same. However, your data-elements are not A-COL, but THE-CONTENT. So use THE-CONTENT, not A-COL.
IDENTIFICATION DIVISION.
PROGRAM-ID. TEST1.
DATA DIVISION.
WORKING-STORAGE SECTION.
01 DIFF PIC S9(3).
01 ARRAY.
05 A-ROW
OCCURS 99 TIMES.
10 A-COL
OCCURS 2 TIMES.
15 TABLE-CONTENT PIC 9(3).
PROCEDURE DIVISION.
MOVE 1 TO TABLE-CONTENT ( 1 1 )
MOVE 2 TO TABLE-CONTENT ( 2 1 )
DISPLAY
">"
TABLE-CONTENT ( 1 1 )
"<"
COMPUTE DIFF = TABLE-CONTENT ( 1 1 )
- TABLE-CONTENT ( 2 1 )
DISPLAY
">"
DIFF
"<"
STOP RUN
.
Your structure is better, because it is easier to maintain. If you ever want to REDEFINES TABLE-CONTENT, you can, without changing the structure. Not so if you "complicate" the structure now.
Yes, if you MOVE a numeric literal to a group-item, an alpha-numeric MOVE is carried out, the result will be your literal left-justified and space-padded to the right, or truncated to the right, or just fitting, depending on the size of your literal.
Although conceptually you have "columns" in your table (COBOL doesn't have arrays, it has tables with OCCURS), be aware that you cannot access a column as a whole. In storage you have row-1-col-1, row-1-col-2, row-2-col-1, row-2-col-2 through to row-99-col-1, row-99-col-2.
Any arithmetic (ADD, SUBTRACT, MULTIPLY, DIVIDE and COMPUTE) can only use numeric fields or literals as source-data. It is not enough that a field contains "a number", it must be a numeric field.
The GIVING (of ADD, SUBTRACT, MULTIPLY and DIVIDE) can place the result in a non-numeric field of a particular type, a numeric-edited field. This is a field with a PICture clause containing numeric-editing PICture symbols.