The executor of Rose Sheild's state listed the following properties (at fair value)

CashPrincipal 300,000

Life Insurance Receivable 200,000

Investment in Stocks and Bonds 100,000

Rental Property 90,000

Personal Property 130,000

1 claims of $80,000 are made aginst the estate for various debts incurred before the decedent's death. 2 interest of $12,000 is recevied from bonds held by the estate. Of this amount $5,000 had been earned prior to death. 3 Ordinary repairs costing $6,000 are made to the rental property 4 all debts of (80,000)are paid 5 stock recorded in the estate of $16,000 are sold for $19,000 cash 6 rental income of $14,000 is collected. Of this amount, $2,000 has been earned prior to the decedent's death 7 cash of $6,000 is distributed to Jum Arness, an income beneficiary 8 The proceeds from the life insurance policy are collected and the money is immediately distributed to Amanda Blake as specified in the decedent's will 9 funeral expenses of $10,000 are paid prepare a charge and discharge statement