Can we transfer GL balances from one account to another account

There is a requirement from business that they want to copy/transfer the balances from one account to another account without disturbing the balances from the original GL account

while doing this, they want to Dr one account and Cr another account

This is for reporting Purpose

For example, if the account A is holding Dr balance 100 then the same balance should be transferred to another 2 accounts (B & C) as Dr and Cr respectively (final impact will be zero)

This is just for reporting purpose

They want to report from account B & C

This should happen automatically. No manual intervention