Debit inventory $22.40. Debit sales tax payable $3.14. Debit sales $44.80. Credit receivables $47.94. Credit cost of sales $22.40

A credit memo was issued to customer Mary Bermuda of $47.94 for the return of one pair of mittens. The mittens sold for $44.80 plus sales tax(7%)and were purchased on account. The inventory cost of the mittens is $22.40. How would I put in the journal entry for this transaction, I have tried everything except the right answer.