RefundedTest.php

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<?php
namespace Magento\Sales\Model\ResourceModel\Report\Refunded\Collection;

class RefundedTest extends \PHPUnit\Framework\TestCase
{
    private $collection;

    private $objectManager;

    protected function setUp()
    {
        $this->objectManager = \Magento\TestFramework\Helper\Bootstrap::getObjectManager();
        $this->collection = $this->objectManager->create(
            \Magento\Sales\Model\ResourceModel\Report\Refunded\Collection\Refunded::class
        );
        $this->collection->setPeriod('day')
            ->setDateRange(null, null)
            ->addStoreFilter([1]);
    }

    public function testGetItems()
    {
        $order = $this->objectManager->create(\Magento\Sales\Model\Order::class);
        $order->loadByIncrementId('100000001');
        $creditmemoCreatedAt = $order->getCreditmemosCollection()->getFirstItem()->getCreatedAt();
        $dateTime = $this->objectManager->create(\Magento\Framework\Stdlib\DateTime\DateTimeFactory::class)
            ->create();
        $timezone = $this->objectManager->create(\Magento\Framework\Stdlib\DateTime\TimezoneInterface::class);
        $creditmemoCreatedAt = $timezone->formatDateTime(
            $creditmemoCreatedAt,
            \IntlDateFormatter::SHORT,
            \IntlDateFormatter::NONE,
            null,
            null,
            'yyyy-MM-dd'
        );
        $creditmemoCreatedAtDate = $dateTime->date('Y-m-d', $creditmemoCreatedAt);

        $expectedResult = [
            [
                'orders_count' => 1,
                'refunded' => 50,
                'online_refunded' => 50,
                'offline_refunded' => 0,
                'period' => $creditmemoCreatedAtDate
            ],
        ];
        $actualResult = [];
        foreach ($this->collection->getItems() as $reportItem) {
            $actualResult[] = array_intersect_key($reportItem->getData(), $expectedResult[0]);
        }
        $this->assertEquals($expectedResult, $actualResult);
    }
}