The easiest (and maybe only) way of doing this is by pushing new elements into the empty queue, and then dequeuing the other and enqeuing into the previously empty queue. With this way the latest is always at the front of the queue. This would be version B, for version A you just reverse the process by dequeuing the elements into the second queue except for the last one.
Step 0:
"Stack"
+---+---+---+---+---+
| | | | | |
+---+---+---+---+---+
Queue A Queue B
+---+---+---+---+---+ +---+---+---+---+---+
| | | | | | | | | | | |
+---+---+---+---+---+ +---+---+---+---+---+
Step 1:
"Stack"
+---+---+---+---+---+
| 1 | | | | |
+---+---+---+---+---+
Queue A Queue B
+---+---+---+---+---+ +---+---+---+---+---+
| 1 | | | | | | | | | | |
+---+---+---+---+---+ +---+---+---+---+---+
Step 2:
"Stack"
+---+---+---+---+---+
| 2 | 1 | | | |
+---+---+---+---+---+
Queue A Queue B
+---+---+---+---+---+ +---+---+---+---+---+
| | | | | | | 2 | 1 | | | |
+---+---+---+---+---+ +---+---+---+---+---+
Step 3:
"Stack"
+---+---+---+---+---+
| 3 | 2 | 1 | | |
+---+---+---+---+---+
Queue A Queue B
+---+---+---+---+---+ +---+---+---+---+---+
| 3 | 2 | 1 | | | | | | | | |
+---+---+---+---+---+ +---+---+---+---+---+