function wc_update_240_refunds() {
	global $wpdb;
	/**
	 * Refunds for full refunded orders.
	 * Update fully refunded orders to ensure they have a refund line item so reports add up.
	 */
	$refunded_orders = get_posts(
		array(
			'posts_per_page' => -1,
			'post_type'      => 'shop_order',
			'post_status'    => array( 'wc-refunded' ),
		)
	);

	// Ensure emails are disabled during this update routine.
	remove_all_actions( 'woocommerce_order_status_refunded_notification' );
	remove_all_actions( 'woocommerce_order_partially_refunded_notification' );
	remove_action( 'woocommerce_order_status_refunded', array( 'WC_Emails', 'send_transactional_email' ) );
	remove_action( 'woocommerce_order_partially_refunded', array( 'WC_Emails', 'send_transactional_email' ) );

	foreach ( $refunded_orders as $refunded_order ) {
		$order_total    = get_post_meta( $refunded_order->ID, '_order_total', true );
		$refunded_total = $wpdb->get_var(
			$wpdb->prepare(
				"SELECT SUM( postmeta.meta_value )
				FROM $wpdb->postmeta AS postmeta
				INNER JOIN $wpdb->posts AS posts ON ( posts.post_type = 'shop_order_refund' AND posts.post_parent = %d )
				WHERE postmeta.meta_key = '_refund_amount'
				AND postmeta.post_id = posts.ID",
				$refunded_order->ID
			)
		);

		if ( $order_total > $refunded_total ) {
			wc_create_refund(
				array(
					'amount'     => $order_total - $refunded_total,
					'reason'     => __( 'Order fully refunded', 'woocommerce' ),
					'order_id'   => $refunded_order->ID,
					'line_items' => array(),
					'date'       => $refunded_order->post_modified,
				)
			);
		}
	}

	wc_delete_shop_order_transients();
}