Entry for goods return

We have received Goods back from the customer to whom we have sold the goods. The customer has already deposited the amount in our a/c. the goods where worht rs.50000/- incl. of cst @ 5% and insurance & courier. Now the customer wants to have another product, and the price range is same. so in this case what entry has to be passed for goods sold, goods return and again sold to the same customer. Pls. explain in detail.