One at a time.

I am describing the process where the Merchant drafts a separate amount for the fees as well as the process where they deduct the fees from the settlement.

If the $468 is the full amount for all three Invoices.

You click the line or the arrow next to the amount to expand the statement line so you can click Reconcile

Check the box next to each of the Invoices and click Select

You will see the line is now matched against three Invoices

If the $468 is not the full amount for all three Invoices.

As before, click Reconcile and mark the three Invoices, this time you will see the Balance is not 0, and what is left represents the total fees for these three Invoices

Odoo has short paid the last Invoice

Click the Pencil to adjust the amount applied to the full $139

Odoo now shows the $11.71 needed to complete the reconcilation, so click Set Account to post it to Bank Fees

In both cases, the three Invoices are reconciled with the statement line, marked as paid and closed.

Review the documentation at odoo.com/documentation/master/applications/finance/accounting/bank/reconciliation.html

Note: it is also possible to create Batch Payments in Odoo with the information your Merchant provides that detail the transactions paid with Settlement but we recommend doing this only where there is a segregation of duties needed - one employee entering the batch and another employee matching the batch.