I have no idea what a painter account is.
Partnerships do not have distributions, if a partner takes funds out of the business, that is a partner equity draw.
A Partnership is a business, it makes money and spends money, that does not happen per partner in the accounting. The end of the year the partnership files taxes and doing so it creates a form K-1 per partner. That form shows each partners share of income and expense per the partnership written agreement. That K-1 is used to fill out the partners individual tax return.