@tlenzmeier 

As you can tell, QB "employees" won't be of much help.

When you issued the refunds, did you just write a check or did you go to Refunds & Credits and write the check from there?  Also, what kind of item is this (inventory, non-inventory, other charge, etc.)?  Inventory items refunded will debit Inventory and credit COGS because the item has to be put back into inventory and your COGS needs to be reduced based on the original sale.  Where are you seeing that the refund is hitting COGS?  The Transaction Journal report?  Is it increasing or decreasing COGS?