How to transfer the customer account balance from one customer to another customer

Summary:

User requirement to transfer Customer A balance to Customer B and need to close the Customer A account in fusion receivables

Content (please ensure you mask any confidential information):

Business has two customer accounts :Customer A and Customer B. They would like to close the Customer A account and transfer the open balances, Receipts, Refunds of customer A balance to Customer B.

Version (include the version you are using, if applicable):

R13.23D

Code Snippet (add any code snippets that support your topic, if applicable):