Company B was incorporated on 1 January 20x0 with share capital of $100,000, comprising 100,000 ordinary shares. Company Bs profit after tax for the year ended 31 December 20x0 was $200,000. On 1 July 20x1, Company B issued 1-for-1 bonus shares to its shareholders. Company Bs profit after tax for the year ended 31 December 20x1 was also $200,000. Which of the following statements is true?

Company Bs financial statements for the year ended 31 December 20x1 would show a decrease in earnings per share from the year 20x0 to the year 20x1.

The denominator for the computation of earnings per share for the year 20x0 presented as comparative figure in the 20x1 financial statements would be 200,000.

The denominator for the computation of earnings per share for the year 20x1 would be 150,000.

The denominator for the computation of earnings per share for the year 20x1 would be 100,000.

The denominator for the computation of earnings per share for the year 20x0 presented as comparative figure in the 20x1 financial statements would be 100,000.