<?xml version='1.0' encoding='utf-8'?>
<section article="get" article_name="Estates and Trusts" number="7-302" title_number="7" title_name="Administration of the Estate" subtitle_number="3" subtitle_name="Accounting">
  <text>The initial account of the administration of the property of the decedent shall contain the certificate of the personal representative of:</text>
  <level label="a">
    <text>The total value of property as shown in all inventories made prior to the date of the account;</text>
  </level>
  <level label="b">
    <text>All receipts of the estate during the period of administration;</text>
  </level>
  <level label="c">
    <text>The date of each purchase, sale, lease, transfer, compromise, settlement, disbursement, or distribution of assets of the estate, a description of each such transaction, and a statement of the amount by which it affects the amounts referred to in subsections (a) and (b) of this section; and</text>
  </level>
  <level label="d">
    <text>The value of any assets remaining in the hands of the personal representative.</text>
  </level>
</section>
