Earnings: One item two persons involved


I’m going to release a wordpress theme with my friend. We are trying to find out how to set up the account.

Is it one account, we both have access and we divide earnings between us?

Or there is an option to connect two different accounts into one?

I will be very happy if you can share some information with me or direct to the right place.

Just one account, and the person who has the item on their account will be classed as the owner and responsible for the content, taxes, support etc… so you need to be clear on who is uploading it and how payments/support will be handled.