Net Profit Discrepancy

Let's start by questioning why you have a $7 discrepancy.

@jwiiin 

It's not possible because net income flows over to the equity section of your balance sheet.  How did you discover the $7 discrepancy in income?  In order to record a $7 change in income, there must also be a $7 discrepancy that offsets that (cash, COGS, other expense, etc.) since double-entry accounting always has two offsetting entries - a debit and a credit.  The bottom line is that $7 is immaterial.  Is there a reason you can't just book it this year?