There is no possible way to.
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You can't transfer items, only coins.
There is no way to get 100000000 coins on Club Penguin.
You have to play games to earn coins, although im not sure if club penguin will allow you that many coins.
you need to play games on club penguin to get more coins
codes from club penguin toys have a code on them to get club penguin coins. they men the spy quest