Alternative Forex loss and gain a/c,if invoice contains WBS element

Hi,
If we  clear a foreign currency invoice the loss or revenue will be posted to the G/L accounts ( eg: X for loss and Y for Gain)
which are specified in OBA1 settings, i have one requirement that if the invoice contains any WBS element then the loss or gain
should be posted to another G/L account ( eg: Z) how can i make this configuration. throgh Substitution we can not substitute a
G/L account, only fields in the line item can be sustituted, Please advise if any one worked this configuration.

Hi Experts,
Could you please provide me the solution for this.
Regards,
Dwarak

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