Form 1120, Schedule E

[Len]

I am working on a 1120 Corporation return and I have a question regarding Schedule E on page 2. For the first six months of the year, the corporation had one officer who own 100% of the stock. On July 1, a new officer was put in place of the previous officer and 100% of the shares were transferred to the new officer. My question is twofold. First, do I list both officers on Schedule E even though there was only one officer at any given time? Second, do I split the stock ownership since both officers each owned 100% of the stock for only six months each? I cannot find any instructions on the IRS website. Thanks in advance for any insight.