How to copy each row of file to another files particular cell & save as difnt file name

Dear all,

I am new to excel macros, Please help me in creating bellow.

I have excel file which contains 3000 rows (machine details) with second column containing machine serial no.

I have another designed receipt to give customer for which I want to copy all the details of each machine and create different files for 3000 machines with Machine serial no as file name (save as).

File which contains machine detail is serial.xlsx and receipt file is receipt.xls

I want to copy from each row of serials.xlsx and make save as machine serial no file name.

From serials.xlsx to Receipt.xls
copy B2 content F23
C2 content F25
D2 content F27
E2 content F29
F2 content F31


After copy SAVE AS file name should be content of F23 (ie Serial no of machine). Like this I want create 3000 receipt of all customers.
Receipt cell no. will not change.

Sample of both the files attached.

Please provide the help.