AR Receipt - Accounting is wrong when receipt status is changed from unapplied to unidentified

Hello

Release 12.1.3;

We use SLA for AR accounting. In account derivation rule, we have a user defined rule setup. Unidentified = 120 account and unapplied = 130 account

1) When I create an unidentified receipt - accounting is ok

     DR cash and CR 120

2) When I create an unapplied receipt - accounting is ok

     DR cash and CR 130

3) When I move a receipt from unidentified to unapplied - accounting is ok

     DR cash and CR 120

     DR 120; CR 130

4) However,When I move receipt from unapplied to unidentified - accounting is wrong

     DR 120 & CR120

Can you please advise how to correct this issue.