question about corporate accounts with subaccounts for different employees

This is a terrific tutorial! Thank you!
My question regards credit cards that have a master account, and then subaccounts for individual employee cards. I am having trouble finding a way to reconcile the master account together with the subaccounts. Right now, I can only find a way to do them separately, which means that the master account (where the payments register) has an ever decreasing balance, and the subaccounts (where the expenses register) has an ever increasing balance!
Any advice on how to make this cleaner would be great!
Thanks,
Dawn