1. Settings > Company Users, Email & Security > Manage Users

2. Find user > Select Update > Edit User Details

3. Remove User/Transfer Records > Select the record you want to transfer > Transfer Selected

4. A popup box appears > select a user from the drop down > Transfer

5. Once you are happy all records have been transferred > Remove User

If you wish to transfer all records to one user:

Remove User > Select a user from drop down > Remove User