Fees collections income from for Doctors

Sec 44ada provision I.t return filed two individual status doctors transactions maintained jointly single bank current account details mentioned below
1.two doctors professional income some amounts through on online mode received from different patients amounts jointly bank current account
2.two doctors some expenses payment through on online mode in jointly bank account.
question:
.1.two doctors above bank transactions treatment in both books
2.jointly bank account closing balance year ending show in 1st doctor or 2nd doctor in I.t. return