Maryland Estates and Trusts Section 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 paragraphs (a) and (b); and

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