How to create an AR Invoice with multiple lines which has different ship-to sites using REST API?

The requirement is to create an AR Invoice using REST API in which different lines have different ship-to site values.

Business Case -

Month-end period has 1000s of Invoices where there are multiple ship-to sites, Hence, we need this functionality in order to move forward with REST API.

Also, with respect to integrations, reconciliation becomes easy and real-time with usage of REST API.