Offsetting entry for debt acquisition

Hello! I have a (hopefully) quick question about the appropriate offsetting entry for adding the opening balance of a credit card to the books.

Backstory: Client owns two of the exact same businesses, separate books. Business A is closing and Business B is acquiring Business A's debt. The CPA of said Client said that it's a simple 'debt transfer' and that we just need to add the debt to the books of Business B. No cash has been exchanged. What account am I debiting here?

If anyone can help me here or give me a bread crumb to follow and research, I would greatly appreciate your help!