If There Has Been a Stock Split During the The Year,which

If there has been a stock split during the the year,which of the following statements is true?

A) When calculating the weighted average number of shares, it is not necessary to restate the number of shares outstanding as if the stock split had occurred at the beginning of the year.
B) When calculating the weighted average number of shares, it is necessary to restate the number of shares outstanding as if the stock split had occurred at the beginning of the year.
C) When calculating the weighted average number of shares, it is necessary to ignore the effect of the stock split.
D) When calculating the weighted average number of shares, it is necessary to restate the number of shares outstanding as if the stock split had occurred from the day of incorporation.