f there has been a stock split during the year, which of the following statements is true when calculating the weighted-average number of shares?

A.

The effect of the stock split must be ignored.

B.

The number of shares outstanding must be restated as if the stock split had occurred at the beginning of the year.

C.

Restating the number of shares outstanding as if the stock split had occurred at the beginning of the year is not necessary.

D.

The number of shares outstanding must be restated as if the stock split had occurred from the day of incorporation.