Each item should be a real and specific entity.
Make a table for all items. Include current owner, item info, and ownership+price history. Allows for future expansion and makes it simpler for me I feel. Shipmints come in every Sunday and are the main source of new items into the table. Members may also directly recieve items by performing certain tasks and reaching milestones. These items are generated upon being given to the member.
Track money by the hour for users individually.