Question on Distributing a Fund

[Mark Phillips]

I manage a trust account for my a group of beneficiaries (my siblings).
There is an investment account that generates some income, which stays in
the investment account, and market gains/losses. Up to this point, I have
been using these account:

Initial setup
Asset: investment account      100
Equity: opening balance                    100


Each month:
Asset: investment account
      income into the account          10
Income: change in market value            10

Asset: investment account
      change in market value              5
Income: change in market value              5

I now want to distribute the assets in this investment account to the
beneficiaries. I think I need to zero out the asset account, but not sure
where to account for the flow of funds to the beneficiaries. Not sure how
to handle the equity and income accounts, either!

Thanks!

Mark