I’ve started writing the names of people I’ve been with at the time in the notes section in order to get some data on how I spend with certain people - It would be really cool if I could tag with a contact though rather than writing out their names!
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I do a similar thing.
e.g. “Lunch 
with Greg” or “Coffee 
with Rachel”
Find it really useful to also remember who I was with or what a transaction means to me.
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Would be nice to also set the relationship to the payment, like “Spent With” and “Owes Me” (can’t think of any more). And then to be able to set the actual sum that is owed in the case of “Owes Me”.
I think it would make sense to set the amount with a slider based on the total amount spent minus the amount already assigned to a person. That way I cannot assign a bigger amount than the total.
To visualize the distribution I would prefer a pie chart with a unique colour for each borrower.