{HEAD ~ Second portion} 78 is divided into {TAIL ~ a plurality} of vertically arranged portions by a plurality of horizontal tear lines 
is divided into
{ HEAD ~ Second portion } 78 is divided into { TAIL ~ a plurality } of vertically arranged portions by a plurality of horizontal tear lines
HEAD HEAD HEAD HEAD HEAD HEAD OTH REL REL REL TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH