Design the array of 26 components to do letter count for 26 letters in alphabet and a variable for line count. (You may wish to call these variables letterCount and lineCount respectively.)
Use plan of declaring variables, opening input and output files, initializing variables, reading and writing character for each character in line, incrementing letter count, incrementing line count, outputting line and letter counts and, at last, closing input and output files. (You wish to call program outputting line and letter counts writeTotal.)