This is already a feature. Please find & use the "Negation" setting in the Thread and Post events to utilise this feature.
The "refund" happens before the new charge. In either case, you can also alter the currency settings to allow negative numbers but display 0
The reason why the transaction list shows that way is because the two events are being queued in a semi-random order, unfortunately there's no easy fix for that.
It would require a complete re-write of the mod, which is something we have done for the XenForo version, but currently it's not feasible to back-port this to vBulletin just yet.
Sorry I couldn't be of more help
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