Use the same serial number with both SKU

Hi guys.
First sorry by my bad english, I will try to explain the problem I have in case you can help me.

I make a Sales order, i sell a product with SKU “BananaBlue” and make the delivery note with serial number “123” and finally make the invoice.
Then my customer returns this serial number and i make a delivery note return.
Now i will do a swap but i only have in stock SKU “BananaBlack” with the serial number “789”. How the invoice was close i can´t change the sku of Sales Order, them i need to cancel invoice, change the sales order, make a new delivery note and finally a new invoice… This is so tedious.

Is there any way that i can use the same serial number with both SKU. That is to say close delivery note with the serial number “789” though the SKU is “BananaBLue”.

Thank you so much.