Accounting for dividends of stocks held for 3rd party

Assuming I hold a number of stocks in a brokerage account for a 3rd party which pays dividends. The broker automatically deducts taxes and debits the remaining money in the account. How do I accurately record the liability after taxes in my books?

Lets say I have the following accounts:

E.g. say 100$ dividends, and 15$ deducted in taxes.

If I record this as

In which account do I record the corresponding 85$?