The same way you would enter the sale or purchase of any business asset. You'll enter the purchase price and the day that you sold it as well as the price you paid for it and the date that you bought it.
Figuring out what you paid for your 'book of business' may be tricky for you. If it amounts to your entire insurance business then you may want to show it as a sale of your whole business and then start a new business with the new purchase.
If you are having trouble figuring out any of those things please come back here with further questions.
@john319
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