Tally clarification

Dear Vinod,

 Hope you are well today !!

I didn't find the video of share of income. Suppose I have a partner and together we are doing business. After deducting all expenses, I have 200 cash in hand. I want to pay 1000 to my partner ( Usman). So how to pass the entry and which category of ledger will add my partner?

 Rfgds

 Lukman