mcp: P&L by class no longer counts closing entries; oracle tests for every tool's output

profit_and_loss_by_class re-added every posted entry in the range,
closing entries included: after closing January, its by-class P&L for
January showed an unclassified row of the whole period's net income,
negated. Closing entries are left out, as profit_and_loss_for_period
leaves them out.

tests/oracle_mcp.rs (24 tests): every export (CSV, JSON, XLSX, PDF,
IIF) against ledger-core's reports on the same books; the CPA package's
contents; P&L by class; the 1099 worksheet; disposals; depreciation;
payroll remittance; the digest against the journal; books.show's viewer
commands; resources; receipts and documents round-tripping; the 25 MiB
upload limit; bank import sides; reference resolution; partial FX lines;
preview balances. Written against the mutation run's 126 survivors.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX

crates/ledger-mcp/src/server.rs

@@ -3666,8 +3666,12 @@ impl BooksServer {
             expenses: Decimal,
         }
         let mut by_class: HashMap<Option<u32>, Acc> = HashMap::new();
+        // A closing entry isn't income or spending (rules.md B-11): left
+        // out, as profit_and_loss_for_period leaves it out (found by
+        // pnl_by_class_excludes_closing_entries, 2026-10-14).
+        let closings = ledger.closing_entry_ids();
         for entry in ledger.posted_entries() {
-            if entry.date() < start || entry.date() > end {
+            if entry.date() < start || entry.date() > end || closings.contains(&entry.id()) {
                 continue;
             }
             for line in entry.lines() {