According to the above your accrued interest was 105.17 and they credited 65.59 back to your account. So your total debit for the month was: -105.17 + 65.59 = -39.58.
How do you know that they debited 65.59 from your account?
Interest accruals = Debit Interest Details + Non-direct hard to borrow details.
This formula holds true for my monthly and daily statements.
Is it true for you?
I think that IRS should ask the brokers to report on 1099-B form close to buy proceeds not open to sale proceeds for short sales.
Here is the link to ask IRS directly.
http://www.irs.gov/help/page/0,,id=133197,00.html
I did.