Deleting accounts and resolving existing balances

[Dave Anderson]

Here's a good one for you guys.  My wife and I are divorcing (friendly
divorce on very good terms).  We had shared credit cards.  There are
some cards that I'm taking the debt on and some that she's taking the
debt on.  I had all of these entered into GNUCash and would enter in the
finance charges and what not each month.  For the cards she's taking
over, how should I 'get them out of' GnuCash?  I initially thought it
would make sense to just delete the account out.  I did that for one
(very small balance - $200) and all of the old payment from my checking
account just show nothing under the Transfer column now.  

Is that the best way to do it?  If I keep the accounts in there, I'd
want to $0 out the balance somehow, since I'm no longer responsible for
them and will no longer be maintaining the records.

Thanks.