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Fixed asset purchased returned

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Querist : Anonymous

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Querist : Anonymous (Querist)
09 May 2018 sir,
I purchased 2 laptops on amazon and made bank payment.I returned 1 laptop and got refund for it.how do i record the return of laptop purchased.
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09 May 2018 Seller A/c Dr.
To Bank A/c
(being amount paid as advance against purchase order of 2 laptops.)

Bank A/c Dr.
Laptop A/c Dr.
To Seller A/c
(being one laptop capitalised, another laptop returned and balance amount received as refund.)

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