"The business lost money and the owner covered it."

The considerations for this topic, as originally asked, are:

Final return

Listed as Shareholder Loan

So...

Is it really a loan, with a Note Payable, interest, payment terms? Or is it really just more capital? This person had a loan on the books. You can't end with that condition. You have to deal with it.

Is it the Final return, and you intend to report it as forgiven debt instead of closing out equity?

Is there more than one shareholder?

Details matter.