On a wholesale transaction, what gets recorded as the sale price?

[Lenzy Ruffin]

I'm new to real estate investing and I'm starting out with wholesaling. I understand the whole contract assignment or double-close process, but I'm not clear on what price actually gets recorded as the sale price. 

For example, if I put a property under contract with the homeowner for $40K and then I assign the contract to another investor for $50K, what gets recorded in the public records as the sale price, $40K or $50K?

The reason I'm asking is so I'll know what price I'm seeing when I look at comps for properties I'm researching. Often there are comps that were clearly sold at wholesale price, but I don't know if that sale price equals the contract price with the wholesaler or if it's the contract price plus the assignment fee. For a double-closing, I know what the latest sale price reflects, but for just an assignment of contract, I'm not clear on which figure gets recorded as the sales price.