need some help with this

On April 7, Stields Co sold irventory in exchange for a gift card worth $7,600. The inventocy originally cost Shields Co $4,000 to purchase On April 21, the customer returned half of what was purchased on Apeit 7 and was refunded with store credit on the original gift card, There were no additional costs irwolved in the teturn and the product was returned in sellable condition. What journal entry should Shieids Co record April 21, i.e, en the retum date