How to handle returned products originally issued out using Transport Order

Dear Experts

I transfer a batch containing 10 cartons from production plant NDE1 to sales plant NDE2 within same company code using a stock transport order.

Each carton is valued at 1dollar each, that is total value of transfered stock is $10

After two weeks, 3 cartons went bad and needs to be returned to production plant NDE1.

How do I capture this return process in SAP?

If it were an outright sales to a customer, a Return Order with reference to the invoive will be created, return delivery done,PGI done which brings the returned stock into inventory, and a credit memo posted against the original billing.

How do I handle my 3 cartons of returned stock since it was given out using a transport order?

What will the accounting entries be in the system? i mean which accounts will be credited and debited by the $3 value of th ereturned three cartons?