The -l option produces a listing file, which is named by default with the source program name (up to but not including the last ".") and the suffix .list. You can choose another name for the listing file by specifying a name after the -l option, in the following format:
-l file
The listing file contains a program listing, which consists of a copy of the source program with line numbers beginning at 1 in a column to the left of the source line.