How to account for bank charges while creating AR receipt

We'll receive bank statement line which will be the sum of transaction activity(100 EUR) along with bank charges(-1 EUR). So the statement line will show 99 EUR. Business is requesting for a functionality, wherein, they can create a receipt of 99 EUR, and create a kind of chargeback/adjustment, which will debit 1 EUR to the Receivables account and credit 1 EUR to Expense account(which will be used to store bank charge amounts).

Invoice: Rec 100 DR ; Rev 100 CR

Receipt: Cash 99 DR; Rec 99 CR

Chargeback adjustment: Exp 1 DR; Rec 1 CR

The current Chargeback functionality within Oracle, cannot be used, since it creates an additional Chargeback transaction, with a accounting entry of Rec DR and Rev CR, which basically nullifies, the Chargeback adjustment accounting.