Create a new document and use red and black gradient to fill the image like this.
Create a new text object, and [Control + T] to rotate and resize the image.
This was the result.
Select the Polygonal Lasso Tool.
Select the lower half of the image like this.
With the selection active, select the background layer, [Control + X] to cut and [Control + Shift + V] to paste in place. Apply the drop shadow layer style like this.
[Control + Click] the any of the split image files, select the text layer, right click, and select [Rasterize Text].
Split the text object the same way. Select the upper text layer, Type [V] to move, and use the arrow keys on the keyboard to move the image like this.
This is the end of the tutorial. 🙂