REM  Use are you own risk
REM  
REM  
REM  
REM  
       dim a$(5000)
       dim l$(300)
       dim li$(300)
       defint a-z
       open "tmp.bas" for input as 1
       p=0
       l=0
       while not eof(1)
             p=p+1
             input #1,aa$
             a$(p)=aa$
       wend
       close 1

       for i = 1 to p
           if left$(ltrim$(a$(i)),1) = "'" then
              j=instr(1,a$(i),"'")
              if j=1 and len(a$(i)) = 1 then
                 a$(i)="REM"
              elseif j=1 then
                 a$(i)="REM "+mid$(a$(i),2)
              else
                 a$(i)=left$(a$(i),j-1)+"REM "+mid$(a$(i),j+1)
              end if
           end if
       next

REM if line ends with : assumed to be a label

       for i = 1 to p
           if rtrim$(mid$(a$(i),len(a$(i)),1))=":" then
              l=l+1
              l$(l) = left$(a$(i),instr(1,a$(i),":")-1)
              li$(l) = ltrim$(str$(i))
              a$(i) = ltrim$(str$(i))
           end if
       next
       for i = 1 to p
           if instr(1,ucase$(a$(i)),"GOTO ") <> 0 or  instr(1,ucase$(a$(i)),"GOSUB ") then
              for j = 1 to l
                  ll = instr(1,a$(i),l$(j))
                  if ll <> 0 then
                     a$(i)=left$(a$(i),ll-1)+li$(j)+mid$(a$(i),ll+len(l$(j)))
                  end if
              next
           end if
       next


       for i = 1 to p
           if instr(1,ucase$(a$(i)),"LINE INPUT") <> 0 then
              o=instr(1,ucase$(a$(i)),"LINE INPUT")
              a$(i)=left$(a$(i),o-1)+mid$(a$(i),o+5)
           end if
       next


       open "tmp.bas" for output as 1
       for i = 1 to p
              print #1,a$(i)
       next
       close