Not able to transfer app from one account to another account

We have an app which we need to transfer from one account to another account. I went through their documentation and it says "The App must have had at least one version that has been released to the App Store.".

Our app never got release on app store. In this case, Wont we able to transfer the app? In this case i think we need to delete app from our previous account and create in new account. In such case, Do we need to have different Bundle ID and SKU?
Just delete the bundle ID and SKU on the original account, and then go to a new account to create a new bundle ID and SKU. There is no need to transfer the application, and there is no transferable application.
Not able to transfer app from one account to another account
 
 
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