How Can We Merge Customer Ship-to Site Within Customer Account and Different Customer Account

Summary:

Hello,
we have a requirement where we need to merge 2 ship-to sites of same account. Also, like for an example we need to merge customer account - A ship-to site with customer account - B ship-to site.
How can we achieve this requirement and also need to know the considerations/pre-requisites before we do merge activities. Appreciate suggestions on this. Thank you.

If we cannot merge sites, then we need to end date the ship-to site. So, we need to close all transactions belong to this ship-to site, transactions like: Sales order, AR invoice, AR Receipts and what more we need to look into before we end date the ship-to site.