Split Transaction To Personal And Business

[James Meade]

I have one electrical meter on the house and the farm shop.  I need to  
allocate a percentage of the monthly (variable) check to each account  
because they have a different tax structure.  Any hints or references  
appreciated on how to set up the accounts is appreciated.  I'm new to  
gnucash and ignorant of accounting.  I've been using Quicken for many  
years and identify the separate lines by using categories, which I think  
is wrong but works for me.
Jim