How to use 'Goto statement' to do backward debugging in ABAP ?

Scenario:

At the time debugging code for investigation, issue fixing or other purpose, there can be a situation that test data is hard to reproduce (1st case) or we want debug a particular routine / FM within a loop for which there is only one record in internal table. And accidentally developer has pressed F6 than F5 and you missed that chance! 

Challenge:

The pain is that now either we have to run behind functional to get another test data (1st case) or have patience to go step by step again to reach that particular loop (2nd case).

Solution:

The 'Goto Statement' option in debugging can save us this effort. It is possible to go back to the previous statement after you position the cursor and click 'Goto statement' menu entry; program control will move to the statement and debugging will start from that point.

Goto statment available in Classic Debugger menu:

Debugger -> Control -> Goto Statement

Goto statment available in New Debugger menu:

Debugger -> Control -> Goto Statement