Loss recovered

My client has business of ticket booking. He paid advance to the person from whom he used to buy tickets to sell it further. The person selling tickets to my client defaulted in giving tickets. My client has already given money to him and my client had to buy tickets again from Makemytrip to give it further to whom my client had promised. My client recovered some advance money given. Now my question is, where to take that money recovered in books of accounts? Because that money cannot be baddebts so no question of baddebts recovery. But I need to decrease the loss also from Profit and Loss account as some amount has been recovered. Please give me journal entry for the same.