Gerard, the comptroller of the CEO Corporation, completed the 2020 comparative yearend financial statements but he is concerned that something does not appear correct.During 2020 CEO split its stock, doubling the number of shares.Consequently, the earnings per share are much smaller in 2020 compared to 2019.Perhaps Gerard should research further the proper accounting for earnings per share subsequent to a stock split.

Assist Gerard in his research and determine the proper presentation for the CEO Corporation 2019 and 2020 earnings per share.Cite the specific authoritative reference for the presentation.