Rule 117 - Schedules Required in AccountEvery account of a guardian of the property or trustee shall include a schedule showing such of the following items as may be applicable:
(a) The amount of principal on hand at the time the account begins and the manner of the investment thereof.(b) The additions to principal, when made and the source from which they were obtained.(c) The investments collected or securities sold, the prices received therefore, the time when so collected or sold, and any loss or gain thereon.(d) The investments made by the guardian of the property or trustee, the security therefore, the time when made and the price paid for any investments.(e) The deductions from principal, when made and for what purpose.(f) The income received, when received and from what source.(g) The income paid out, when paid, to whom and for what purpose.(h) The principal on hand at the time the account ends and the manner of the investment thereof.
With each account there shall be filed an affidavit or affirmation by the guardian of the property or trustee that the account is just and true. If principal commissions are claimed there shall also be filed with the account the written statement or statements of computations of fair value required by Rule 132.