What is the balance sheet treatment of a single member LLC converting to a partnership?

Ok, so I have a client who on Jan 1, 2010 converted to a partnership (formerly a single member LLC). The only et they had was cash. This will be the first year we will be filing a 1065 return for this entity. My questions is if I have to show a beginning balance sheet on the 1065 return? We've never recorded a balance sheet in the past since it was only a single member LLC. Reference too please. Thanks