Hello, I returned a few items and the vendor/supplier credited me less a 10% restocking fee.  The refund was credited to my bank account, minus the restocking fee.  What is generally the most accepted way for accounting for this 10% stocking fee through the Vendor Credits + Refund Option?

I report Cost of Goods Sold on a Schedule C and use Zoho Books for accounting.

1. Enter it under adjustments, submit as refunded to my bank, match it, then do something with the "other expense"?

2. Apply the fee as a Landing Cost to the other items on the original invoice?

3. Do not enter the fee under adjustments and do a manual journey entry as an expense.  Categorize under Fees or other category on schedule C?  Match this to my banking transaction?

I'm lost, thanks in advance for the help!