The risk team wants to review merchants whose refunded orders account for more than 20% of their settled orders, using data from the orders table.
An order is settled when its status is paid or refunded. Merchants qualify for review only if they have at least three settled orders. The refund rate is the share of settled orders that were refunded.
Show qualifying merchants with their settled order count, refunded order count, and refund rate as a fraction rounded to two decimal places. Apply the 20% eligibility threshold to the unrounded rate.
Ordering: Sort by refund_rate from highest to lowest, then by merchant_id in ascending order.