Sale of Goodwill

I've prepared a set of accounts for a partnership up until it was incorporated - the accountants who are going to be preparing the Ltd Co accounts in future have seen the accounts and asked that I introduce an entry for the sale of goodwill. I've entered it into the P&L account and I'm guessing that in the balance sheet I should be showing a debtor of the same amount - is that right and if so do you know what I should call the account?

Jodie