To facilitate matters it is required that accounts be itemized, and that they be verified by oath.
Debts are paid out of the personal property, if there be enough.

If not, the court authorizes the executor to sell real estate to pay the balance.
9.

_Settlement of estate and division of property._ The executor having collected debts due the estate and settled all claims against it, makes his final statement to the court, and the remaining property is distributed among the heirs and legatees.

To continue and perfect the chain of title, the division of the real estate is recorded in the office of the register of deeds.
If there are minor heirs, the court appoints guardians for them.
Procedure in case no Will is made .-- If there is no will, the four steps which have in view the establishment of the validity of the will, are unnecessary.

The initial step in this case is the appointment of an administrator to do the work which under a will is done by the executor.
In order that an administrator acceptable to the heirs may be appointed, the following steps are taken: 1.