The Shop has been operating using the gross purchases method under a perpetual inventory system.All of the Shop's suppliers are GST registered (15%), as well, and all purchases and sales take place on credit. Management has decided to use the James brand of basketball for this exercise. On 1 July, there was a balance of $2,300 in Accounts Payable relating to a James basketball purchase completed in June. Had the net purchases method been used, the balance would have been $2,254.

20 July Purchased 100 basketballs from Curry Ltd for $2,600, not including GST, terms 2/7, n/30

Assuming the shop uses the gross purchase method, inventory should be debited for what dollar amount?