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Indien die Staat van Omvattende inkomste van Flowers-and-More 'n verlies na belasting vir die jaar geëindig 31 Julie 2013 getoon het, wat sal die joernaalinskrywing wees om die verlies korrek af te sluit? / If the Statement of Comprehensive income of Flowers-and-More showed a loss after tax for the year ended 31 July 2013, what would the journal entry be to correctly close-off the loss?