on january 31, year 3, pack, inc., split its common stock 2 for 1, and young, inc., issued a 5% stock dividend. both companies issued their december 31, year 2, financial statements on march 1, year 3. should pack’s year 2 basic earnings per share (beps) take into consideration the stock split, and should young’s year 2 beps take into consideration the stock dividend?