402(g) Limit - Roth - After Year End

I have a question regarding processing a distribution for a participant who exceeded the 402(g) limit.

Let's say he's $1,000 over the limit and he only has Roth contributions. The distribution has a gain of $200 and it is processed after the end of the year.

My understanding is that you need 2 form 1099-Rs - one with code BP (for $1,000) and one with code B8 (for $200, which is the earnings amount). I have 2 questions:

1) Is that the correct approach?

2) If it is, what would you report as the Roth Basis on each of the 1099-R forms?

Thanks!

For the refund of the amount in excess of 402(g) I would report Box 1 ($1,000), Box 2 ($0), Box 5 ($1,000) and code BP

For the gain Box 1, ($200), Box 2 ($200), Box 5 $0, code B8. (Though I'm mot sure the B needs to be attached to the earnings, it may just be code 8).