A Month After I Was Sacked, I Was Mistakenly Credited With ₦40,000

Please don't mind my long note.
I got a job with a newly opened superstore in the month of November this year. I was formally with a private secondary school but I had to quit when this new job clicked. I forfeited my October salary because I didn't give the school a month notice and I didn't even know that I will get the superstore job. We did interviews during the endsars lockdown.
I had to take up the superstore job as an inventory manager because the salary is better than the school job. To cut the long story short, I resumed as the inventory manager and we were handed over our employment letter. We were two in my department (Inventory). At the end of the month (November) the staff were asked to submit account details to the accountant which we all did so we were expecting credit alert for the month of November.
The accountant didn't credit our account rather he was calling the staff one by one in his office and pay them with cash. I was not called and i was wondering what could be the cause. My colleagues asked me to go meet the accountant in his office. When I got to his office he told me that he didn't know how he wants to relate the latest development to me. So he started saying different stories and he was pacifying me. He handed my salary and another letter. I opened it and it was a "temporary lay off letter". The reason was that " budget consideration ". The superstore hasn't make much to cover staff salary. I was laid off with 3 other staff (one merchandiser, one bakery staff and one cashier).
Meanwhile it was the manager that interviewed and she is the one I report to but it was the accountant that handed over the letter to me. The company retained My junior in the inventory department after I had put him through somethings he does not understand on the job.
I was dumbfounded and it look as if my world is coming to and end. I thought of my children and wife, my house rent. I started blaming myself for leaving my former job. I summoned courage and I left.
I got home and explained situation of things to my family. That week wasn't an happy week for us considering the fact we are approaching the month of December (festive season).
Meanwhile I have another side hustle I engaged in during weekends but its not fetching much money and the stress was too much; I collapsed and I was hospitalized for two weeks. On the 28th of this month I received a call from the accountant that he mistakenly transfer the sum of N40,000 into my account that I should please forward the money back to the superstore account number. The manager also called me. But my phone mouthpiece has been very bad since Christmas day. I used to manage my wife's phone anytime I have important calls. That faithful morning I took my phone to the engineer and I went to collect it in the afternoon thinking the phone is ok but the mouthpiece is still not working fine. So since the accountant couldn't hear me, I sent him a text that my phone is faulty and that I will call him back as soon as I fix it again. The following day which is today I took the phone back to the engineer. And I went straight to the superstore to ascertain what really happened. So he told me he mistakenly sent the sum of N40,000 to my account and that the money was December salary for the second guy in the inventory department. and that I should pls forward the money back to the company's account and that the company is on his neck. And I explained to him that I don't usually receive funds in that particular account because i took a loan from access bank which is overdue and I'm yet to pay them. And even if I receive money in that account I will transfer it immediately to my kuda account and i showed him my kuda atm card but in his own case now when he transferred the money I wasn't with my phone it was with the engineer and I wasn't expecting transfer from anybody. And I told him that when he and the manager were calling me the engineer didn't fix the mouthpiece well and I was on my way to ijaiye. I told him I went to drop the phone back this morning and I will go and check my access bank app to see if transactions occur because I didn't receive any credit alert. Alas when I collected my phone back and I checked the app I saw the 40k credit and access bank had already debited me for the loan.
I don't know what to do now because he is begging me to please refund the money into the company's account and I have been trying to borrow from access bank again but the bank keeps telling me I am not qualify for a loan at this time. I don't have salary job at the moment and there is nowhere I can get money to repay the company. I wish to refund them so that I won't look like a bad or dubious person to them. He has been calling me on phone but I don't know how to break the news to him.
Pls what can I do in this kind of situation?