1. Login to your Google Developer Account
2. Click on Settings in the side bar
3. Click on App transfers
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4. Click on Transfer apps
5. Fill the form
5.1 Your transaction ID
This one can be tricky as the only way to retrieve this ID is to look for the initial email sent to the account owner when setting up the Google Developer Account
Here you can find an example:
5.2 Fill in the Spencer developer account ID
8754251775447241793
5.3. Fill in the Spencer transaction ID
PDS.9517-8338-7777-45578
5.4. Select the reason for Transfer
Select: Selling apps owned by this account
5.5. Select Business relationship
None of the above
6. Click "add apps" and select the Spencer app
7. Click review and transfer
8. Agree and transfer
Click the check box and the "Agree and transfer" button