Partition Internal 100MB Zip?

I've searched on this topic but really couldn't find a direct answer. On the 2000XL, is it best to partition a 100MB disk or use folders instead (or both)? I would rather use folders and have access to all contents of the ~100MB without having to switch partitions.

Thanks much!

It's only 100MB. Go with the folders.

what about a 2gb SD card....are there instructions on partioning that?