Usha M. answered 05/12/19
Patient and knowledgeable CPA- 20 plus years Accounting professional.
Your third tenant's rent and your rent should be different. Say yours is $1000 and his rent is $1200. This means that his utilities is $200 that he is paying for through his rent
Take your utlity bill..say $500 and deduct $200 (the third tenant's portion) and then the balance of $300 should be divided up between you and your second tenant.
Since the utility needs to be EQUAL for all of you. You and the second tenant will pay the third tenant $33 so that each of your share will be $167.