"The 1099-R shows distribution of $41,000."

Because they don't know what the client did with it, typically, and it could have been rolled into another qualifying account, converted, spent, etc.

"How do I make adjustement"

Yes, you indicate how it was handled in reality. Just make sure there is no treatment of the returned amount as a 2022 contribution (form 5498) and signify this was rolled over.