§7–302.

    The initial account of the administration of the property of the decedent shall contain the certificate of the personal representative of:

    (a)    The total value of property as shown in all inventories made prior to the date of the account;

    (b)    All receipts of the estate during the period of administration;

    (c)    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

    (d)    The value of any assets remaining in the hands of the personal representative.