Here is one way:

2024/01/10 * <name of bank>
  Assets:Cash                 -$1,000.00
  Assets:Bank:Main Account     $1,000.00

2024/01/10 * <name of bank>
  Assets:Bank:Main Account    -$400.00
  Assets:Bank:Sub Account 1    $400.00

2024/01/10 * <name of bank>
  Assets:Bank:Main Account    -$400.00
  Assets:Bank:Sub Account 2    $400.00

Incidentally the transactions you listed above are incorrect. The various 
cards you are using are ASSETS (presumably pre-loaded with money) and 
should not be classified as "Income".
On Wednesday, January 10, 2024 at 1:42:00 AM UTC+8 Uwe Brauer wrote:

>
> Hi
>
> I use ledger occasionally and usually within emacs (and org mode for 
> example).
>
> So I can write down simple expenses, like
>
> #+begin_src ledger 
> 2010/07/23 ChristmasTree
> expenses:Laurel:ChristmasTree 40.00
> income:Laurel:Card
> 2010/07/24 Jacket
> expenses:Hardy:Jacket 150.00
> income:Hardy:Card
> 2010/07/24 Schuhe
> expenses:Hardy:Shoes 20
> income:Hardy:Card
> 2010/07/23 Hardy 
> expenses:Laurel:Hardy 130
> income:Laurel:Card
> #+end_src
>
>
> Now I would like to achieve something, that I thought is very simple:
>
> I start with a bank account, containing say 1000 dollars, within the
> same bank I want to open two more accounts and distribute say 200 on the
> main count and 400 in the other two sub accounts.
> But I can't come with a solution. Any ideas?
> Thanks in advance
>
> Regards
>
> Uwe Brauer 
>
>
> -- 
> I strongly condemn Hamas heinous despicable pogroms/atrocities on Israel
> I strongly condemn Putin's war of aggression against Ukraine.
> I support to deliver weapons to Ukraine's military. 
> I support the EU and NATO membership of Ukraine. 
>
>
>

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