Simple bookkeeping solves the problem.
After you bought shirt, you have shirt worth $97 plus cash $3 and liability of $100.
You pay back $2, so you have shirt worth $97 plus cash $1 and liability of $98.
So you are trying to mislead everybody by adding the cash $1 to the liability of $98. The $1 cash which is your asset must always be deducted from the $98 liability and never added.