You are configuring account structures and advanced rules in Dynamics 365 Finance.

Create a new main account for each of the company's principals. Then, create an account structure for all balance sheet accounts that includes the required dimension.

Create a new main account for Shareholder distribution. Add an advanced rule for the Principal dimension.

Create an account structure for all the balance sheet accounts. Set up an advanced rule for the Shareholder distribution account for the Principal dimension.

Create an account structure for balance sheet accounts without Shareholder distribution. Then, create a second account structure for Shareholder distribution that includes all required dimensions.