Since the user will get an email asking them to update their password, I think it’s important not to start this process unless you can finish it uninterrupted
Create user. User > Add New
Create order. Downloads > Orders then click Add New button
create a new customer and add the same email there that you added when creating a User
Add Download – Professional License
Add Adjustment – Credit, 399.00, WP Beginner Birthday Giveaway
Create Order
Customer will be associated with User via email address