Item costing on credit back to customer

bro can u elaborate it a little bit more for me

So the transactions are:
1 - the refund

2 -the Summary tab

3 - the inventory Journal Entry

4 - Giving new Summary tab (this equals the profit margin last year, but now an expense due to the refund)

5- New Sales Invoice

6 - Giving another Summary tab

7 - with Inventory ending as

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thanks bro @Brucanna