Transfer Amount from One Customer to Another Customer

Transfer Amount from One Customer to Another Customer

Need help on below:
Patient sees doctor but 90% fee should be collected from Insurance
1) Patient Dr. 100 Fee Cr. 100
2) Cash Dr. 10 (Patient paid this), Insurance Company Dr. 90 (Due from insurance) , Patient Cr. 100
3) Cash Dr. 90 (When insurance pays) , Insurance company Cr. 90

How to post entry in point 2 in zoho books.