MySQL 8.0

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CREATE TABLE mytable(
   item_id INTEGER  NOT NULL PRIMARY KEY 
  ,rate    INTEGER  NOT NULL
  ,status  VARCHAR(6) NOT NULL
);
INSERT INTO mytable(item_id,rate,status) VALUES (1,12,'credit');
INSERT INTO mytable(item_id,rate,status) VALUES (2,10,'credit');
INSERT INTO mytable(item_id,rate,status) VALUES (3,10,'credit');
INSERT INTO mytable(item_id,rate,status) VALUES (4,20,'cash');
INSERT INTO mytable(item_id,rate,status) VALUES (5,55,'credit');

select item_id, 
    case when sum_rate >= 25 then 'credit' else 'cash' end as status, 
    case when sum_rate >= 25 then sum_rate - 25 else rate end as rate
from (
    select t.*, sum(rate) over(order by item_id) sum_rate
    from mytable t
    where status = 'credit'
) t
where sum_rate - rate < 25


item_id
status
rate


1
cash
12

2
cash
10

3
credit
7


update mytable t
inner join (
    select item_id, sum(rate) over(order by item_id) sum_rate
    from mytable t
    where status = 'credit'
) t1 on t1.item_id = t.item_id
set 
	t.status = case when sum_rate >=  25 then 'credit' else 'cash' end,
	t.rate =   case when t1.sum_rate >= 25 then t1.sum_rate - 25 else t.rate end
where t1.sum_rate - t.rate < 25
select * from mytable order by item_id


item_id
rate
status


1
12
cash

2
10
cash

3
7
credit

4
20
cash

5
55
credit