My 1099-k includes income from purchases that were ultimately returned and refunded. The income section does not allow a negative value. Where do I offset the refunds?

[scd112]

This is for an online reselling business, the online platform sends the 1099K

[rjs]

Report the full amount of the 1099-K as business income. Enter the refunded amount in Returns and Allowances.

[Critter-3]