transfer a sales order

Can anyone provide me a solution to the following scenario:

Customer A places an order.A sales order is created and prior to PGI Customer A cancels the order.

In the meantime Customer B places a sales order and we need to transfer the order which was originally placed by customer A to Customer B.

Availability Check is active.

Can this be done by creating a Sales Order with reference to the original Order or should TOR be made active