market press pay pal set up

Need some clarifcation

I have set up a test business account for shopcreativebarbados.com to collect the commission from the sale of test store 1

I have set up a second test account for test store 1 for my substore owner so he can be paid as well minus our sales comission
Do i have to st up a third account to represent the buyer and if so what test credit card details do i use for the customer.