Accounting Question, our business is turning into an inc. so we had to start a new Quickbooks account.?

Accounting Question, our business is turning into an inc. so we had to start a new Quickbooks account.?
in order for me to withdrawl the money out of checking in the old quickbooks and make it a zero balance, I have to assign an expense (ie: utilities, rent, professional fees...), there is no expense as this money is just moving to the new quickbooks as opening balance equity. This is the ONLY thing I cannot figure out. Our CPA has yet to return our calls, so hopefully someone who has been in this situation before can relate. We have to make the old quickbooks accurate to what's really taking place so we don't end up paying double in taxes otherwise I would just leave the money in old quickbooks and also have it in the new QB. So, to sum up, my question is, How do you expense a withdrawl where the money is just moving to a new bank and quickbooks account? Thanks...