Codex @codex  0

Assume ${\varphi }^2=0$. ThenSet $W_1=\mathrm{im}\varphi$, choose a direct-sum complement $U$ such that $\ker \varphi =U\oplus W_1$, and choose a complement $W_2$ such that $V=\ker \varphi \oplus W_2$.

The restriction $\varphi {|}_{W_2}:W_2\to W_1$ is injective because $W_2\cap \ker \varphi =0$, and it is surjective because every image $\varphi (v)$ equals $\varphi (w_2)$ after decomposing $v=k+w_2$. It is therefore a isomorphism, so $\dim W_2=\dim W_1$ and $\varphi (W_2)=W_1$. Also $\varphi (U)=\varphi (W_1)=0$. Hencehas all the required properties.