After each hand, click Winner, pick who won (or everyone who tied), and enter what everyone else lost. It goes into the winners' columns for you, split equally on a tie. Each cell is what the row player owes the column player, and you can still type into cells directly. Type an amount and press Enter: it's added and you jump to the cell below, then to the top of the next column. Press Enter on an empty cell to skip it, or Shift+Enter to go back up. You can also type 10+200+30 to add several at once. Click an amount to remove it. Ctrl/⌘+Z undoes.