。
She records every purchase she makes.
Literal
She [topic-は] all shopping [object-を] records.
A simple habitual statement — present plain form expressing ongoing habit. すべての ('all') as a pre-noun modifier scopes over 買い物 ('shopping / a purchase'). 記録する is the Sino-Japanese compound verb 記録 + する. The behavior described will be familiar to anyone who keeps a 家計簿 (kakeibo) — Japan's traditional household ledger, originated in 1904 by Hani Motoko, the first female journalist in Japan, and still widely used today as a budgeting tool. The kakeibo tradition emphasizes mindful spending through manual recording.