To resolve the issue:
1. Go back to the Cash Refund record.
2. Open the related Return Authorization Record.
3. In the Return Authorization Record, open the related Cash Sale Record.
4. Finally, open the related Sale Order Record. Under the Billing tab, copy the P/N Ref.
5. Go back to the Cash Refund record and clicked Edit. Under the Billing tab, paste the P/N Ref from Sales Order and marked Credit Card Approved checkbox.
6. You would notice that the account would automatically switch to the right account.