did they return it within the 60 day window? If so, complete the bottom of the 1099-R input for a partial rollover. Make sure they keep copies of the date it was received and paperwork showing date it went back in and warn them the IRS letter is coming. 

"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.

Where on the 1099-R worksheet would I make the adjustment?

Scroll down in the worksheet to the rollover section, if this was rolled over. You are not entering an adjustment. You are assigning and entering and selecting whatever specifically applies to the reality of the situation.