Splitting transactions without using sub accounts? [beancount]

This is prefixed with the usual: I am new to beancount, so I probably would not know tips/tricks to keep my accounts in shape. (Feel free to suggest any general tips as well)

I am splitting expenses with my friend, and I wanted to record this in Beancount . Since this is a one-time transaction, I feel that creating a subaccount might be too excessive. Are there any ways I can record a split without having to create a new subaccount?

submitted by /u/illustrious_trees
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This is a companion discussion topic for the original entry at https://www.reddit.com/r/plaintextaccounting/comments/1baondh/splitting_transactions_without_using_sub_accounts/