During the Most Recent Year, an Estate Generated Income of $26,000

During the most recent year, an estate generated income of $26,000: $$\begin{array} { | l | r | } \hline \text { Rental income } & \$ 11,700 \\\hline \text { Interest income } & 7,800 \\\hline \text { Dividend income } & 6,500 \\\hline\end{array}$$ The interest income was conveyed immediately to the beneficiary stated in the decedent's will. Dividends of $1,560 were given to the decedent's church.
-The executor of the estate of Yelbert Toper recorded the following information:
Assets discovered at death (at fair value): $\begin{array}{lr}\text { Cash } & \$ 780,000 \\\text { Life insurance receivable } & 260,000 \\\text { Investments: } & \\\text { Warner Brothers } & 14,300\\\text { Kodak } & 35,100 \\\text { General Motors } & 44,200 \\\text { Dell Computer } & 41,600 \\\text { Rental property } & 380,000 \\\text { Cash outflows: } &\\\text { Funeral expenses } & \$ 27,300 \\\text { Executor fees } & 15,600 \\\text { Ordinary repairs of rental property } & 2,600 \\\text { Debts } & 105,300 \\\text { Distribution of income to income beneficiary } & 5,200 \\\text { Distribution of cash to charitable remainder trust } & 390,000\\\text { Cash inflows: }\\\text { Sale of Kodak stock } & \$ 39,000 \\\text { Rental income ( } \$ 5,200 \text { earned prior to death) } & 14,300 \\\text { Dividend income }(\$ 2,600 \text { declared prior to death) } & 15,600 \\\text { Life insurance proceeds } & 260,000\end{array}$
Debts of $22,100 still remain to be paid. The shares of Dell stock were conveyed to the appropriate beneficiary. Executor fees are allocated based on total charges for principal and for income.
Required:
Prepare a charge and discharge statement for this estate.