Form 941 for the 2nd quarter was prepared for the period 4/1/2021-6/30/2021 including payroll under the old and new owner.

Thank you for all your responses. But no one answered straight to the question if I should file separately 940 and W-2's for new owner starting 5/1/2021 and one for the period 1/1/2021 - 4/30/2021 under the old owner or just file one 940 and W-2's for the whole year.