Maryland Statutes
Subtitle 3 - Accounting
Section 7-302 - Initial Account

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.