The executor of Rose Shields estate listed the following properties (at fair value):

Cash	$	365,000
Life insurance receivable		265,000
Investments in stocks and bonds		165,000
Rental property		103,000
Personal property		195,000

Following are the transactions that occur in the months following the decedents death:

(1) Claims of $93,000 are made against the estate for various debts incurred before the decedents death.

(2) Interest of $25,000 is received from bonds held by the estate. Of this amount, $5,500 had been earned prior to death.

(3) Ordinary repairs costing $6,000 are made to the rental property.

(4) All debts ($93,000) are paid.

(5) Stocks recorded in the estate at $22,500 are sold for $32,000 cash.

(6) Rental income of $27,000 is collected. Of this amount, $2,000 had been earned prior to the decedents death.

(7) Cash of $7,300 is distributed to Jim 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 decedents will.

(9) Funeral expenses of $23,000 are paid.

Prepare in proper form a charge and discharge statement.

ESTATE OF ROSE SHIELDS
Charge and Discharge Statement
As to Principal
I charge myself with:
Assets per original inventory		?
Assets subsequently discovered:
Interest receivable	?	?
Rental income receivable	?	0
Gain on sale of stocks		?
Total charges		$0
I credit myself with:
Debts of decedent	?
Funeral expenses	?
Legacy: Amanda Blake	?
?	?	0
Estate principal		$0
Estate principal:
Cash		?
Investments in stocks and bonds		?
Rental property		?
Personal property		?
?		?
Estate principal		$0
As to Income
I charge myself with:
Interest income	?
Rental income	?
?	?	$0
I credit myself with:
Repair expenses	?
Legacy: Jim Arness	?
?	?	0
Balance as to income		$0
Balance as to income:
Cash		?