For each partner account, have subaccounts: Investment, Draws, Earnings. Also create an equity account named "Retained Earnings Distributed to Partners". This is essentially a contra-account for Retained Earnings.
Then make a JE as of the prior year-end:
Partner 1 Earnings $2,082.67 debit
Partner 2 Earnings $2,082.66 debit
Retained Earnings Distributed to Partners $4,165.33 credit
When you re-run your balance sheet, you will still see Retained Earnings with a negative balance of $4,165.33, but you'll also see a positive balance of $4,165.33 in Retained Earnings Distributed to Partners. So these net to zero.
You'll also see 50% of the $4,165.33 allocated to each partner.
