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Smile share expansive between 4 roommates.

Hi all,
I need help with this problem: If I have 4 roommates, they share expansive between them eqully I made a worksheet with thier names and one of them paid for rent, onther paid for power and the third one paid for cable, fourth paid whatever,will look like that:

A B C D
1 John Dan Mike Nick

2 $50 $40 $640 $100 = $830 / 4=each one will pay $270.70

Now I know each one has to pay only $270.70 which I have no problem to set the fuction,but I need the code to let Excel tell me who has to pay how,like this:
? pay to ?
? pay ?
do understand my qusetion?
if you do please help,Thanks
 
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