How to finalize a Customer Refund with no outstanding invoice

I issued, then voided, two invoices for $100 to Customer A.  I do not recall
why I voided these.

I then issued a refund of $100 to Customer A.

The respective banking account in MOA (Paypal) already contains the proper
refund but Customer A still shows an Amount Owed of $100 and the refund
Status in the Transaction Journal is Unapplied.

I think I need to Apply that refund to an invoice but I do not have any Open
Invoices for this Customer.

When I do a ???Receive Payment??? for Customer A, MOA displays in  the ???Due for
Payment??? section a line pre-populated with an Invoice Amount of $100.  Seems
like I???m on the right track until I click on ???Applied Credits???.    On the
subsequent screen the prior created and issued ???Refund??? is not visible for
selection.

How do I clean up my prior sloppy work?

I think you are stuck without making it worse by using the method youselected

I think you are stuck without making it worse by using the method you
selected and it will sit there forever unless you get ugly and making a fake
invoice or a JE???s against Opening Balances. We run into this problem when
refunding deposits since they are applied to unearned revenue and invoice
were never made.

I would void everything and simply make a Journal Entry that credits your
bank and debits the appropriate income account and date it to the date the
refund was originally made.

When we refund money we apply it to reflect that the sale never occurred by
deducting it from income so our sales are correct (a bad sale is no sale) and
we are not forced to pay sales tax. This issue was recently audited during a
sales tax audit and we were not called on it so I would assume it was OK or
they just missed it. But either way I was certainly not going ask why.