LLC Partnership dissolves and one of the Partners forms a new LLC. this partner has agreed to assume the responsibility of the old LLC credit card which has a balance owed. How do I transfer the credit card from the old LLC to the new LLC

We're happy to assist you today, @JanOR. I'll guide you in transferring the old company's credit card balance to the new one in QuickBooks Desktop (QBDT).

First, you'll need to create a credit card account in QBDT and enter the opening balance based on the last credit card statement you received. Here's how:

1. Go to Company and select Chart of Accounts.
2. Click the Account dropdown and select the New.
3. Click the Credit Card radio button, then Continue.
4. Enter the Account Name. 
5. Fill out the remaining data fields. 
6. Click Enter Opening Balance. Then, enter the Statement Ending Balance and Statement Ending Date.
7. Click OK, then Save & Close.

Since you have pending transactions from your real-life credit card accounts, don't worry. You can come back to adjust your opening balance entry once you've cleared the bank and have your bank statement. I'll share this article for in-depth information: Enter opening balances for accounts in QuickBooks Desktop.

Furthermore, it's recommended to reconcile your accounts monthly to ensure they're accurate and there are no duplicates. 

Please don't hesitate to reach out to us anytime whenever you need help setting up your new LLC in QBDT. We're always available in the Community to assist. Keep safe.

@JanOR 

Obviously, you can ignore @JaeAnnC 's advice as it is unrelated to your situation.  

You would generally post this to the partner's capital account by making a journal entry (debit cc liability, credit partner's capital) in the old partnership LLC and debit owner's capital, credit cc liability in the new SMLLC.  But, I would contact the partner's CPA/tax accountant on this to be safe.