Owner Contribution or Owner Draw account question

[Account Closed]

Thanks for taking the time to review in advance. 

I just wanted to get some clarity on proper protocol. On a partnership LLC, when you do a distribution , are you offsetting account for your owner contribution , ( so what they have into it is reduced? ) . Or do you do a distribution ?

Im not sure if there is a net effect of difference for accounting purposes. But moreso if there is a different level of contributions and you want to reduce one partners contribution before you start distributing equally . 

Also if there are multiple partners, do you track the owner distribution accounts differently? Like each person has their own name/account so you can track individual distributions as opposed to collective distributions? 

Thank you !