How to associate credit memo to closed PO?

Business has created AP invoice and matched to PO and paid and closed PO. However, it was paid to wrong bank account so business created another invoice (not matched to PO) and paid to correct bank account. Business asked the bank for refund and received.  Now, business wants to record this refund but want to associate to original invoice that was matched to closed PO.

Is there way we can associate the credit memo (refund) to original paid and closed PO invoice?