Cash Applications - transfer cash from one customer to another on account

I am testing in 12.1.3 in doing different cash application scenarios in AR. One scenario that we are doing is taking cash in on Customer A's account and then trying to apply the receipt or a part of the receipt to Customer B as On Account. The system will allow me to do this, but when reviewing the two customers accounts using the Account Details the receipt is still only on Customer A. It does not show up at all on Customer B.

Here are the steps that I was doing. Create a receipt within the Receipt Workbench and apply to Customer A. Requiry the receipt, go to APPLY to see the receipt application details and unapply receipt from Customer A. add a new cash application line selecting Customer B in the Customer Number field  and then selecting On Account as the Apply To Value. Now when I look at Customer B in Account Details there is no activity. When I look at Customer A in Account Details, I see the original application, the unapply and the reapply back to Customer A.