She's currently owed $2,282, meaning accounts receivable in accounting terms. This doesn't tell us anything about her overall profit. That said, you're right

She's currently owed $2,282, meaning accounts receivable in accounting terms. This doesn't tell us anything about her overall profit. That said, you're right in that there's definitely a discrepancy in the value of what she's getting, and the real dollar cost of what she has to pay for them. If she pays $100 for a shower head she didn't need and gets stiffed on the refund, she's out (almost) $100 even if she gets to keep the product.