International Development homework help

Bonita Hat Shop received a shipment of hats for which it paid the wholesaler £2,917. The price of the hats was £2,940, but Bonita was given a £23 cash discount and required to pay freight charges of £76. In addition, Bonita paid £131 to cover the travel expenses of an employee who negotiated the purchase of the hats. What amount will Bonita record for inventory?