How to split old transaction into new accounts.

Hi,

version 11i.

As of now, We are debited the a/c: 1234 for different services like Traveling service, Courier service.

Now,  We have created the different accounts for different services.(instead of one account
we are maintaing mulitple accounts)

Now, I would like to move the past transactions to new accounts with same creation date.

Eg:-

a/c 123 debited 100 on dated 12-FEB-2011 for travel service
a/c 123 debited 200 on dated 11-MAR-2011 for courier service

New accounts are created like 425 for travel service and 234 for courier service.

How can i move the old transaction(123) to new accounts(425 & 234).

After moving the transactions, entries shoule be below