/RECORDS[=(option,...)]

   Similar to DUMP/RECORDS but with more flexibility in indicating which
   records.  Extracts specified records from the input file(s).

   Up to two of the following options may be specified; if more than one
   is used, separate them with a comma and enclose the list in parentheses.

   START=m   starting record number; the first record in the file is 1.
             A negative value specifies a number of records relative
             to the end of the file:  -1 is the last record, -2 is the
             one before that, etc.

   END=n     ending record number; the last record of the file is
             considered to be record number -1.

   COUNT=k   number of records to extract.  If START is specified, END
             is derived by adding COUNT-1 to it; if END is specified,
             START is derived by subracting COUNT-1 from it; if neither
             is specified, START is 1 and END is set to COUNT.

   Incompatable with /BLOCKS, /HEAD, and /TAIL.