After the examination of the vouchers, and the audit and statement of the account, the court must render a decree passing the same and declaring the amount of the charge against the conservator and of the credits allowed, which must be entered of record. The account and vouchers must be recorded.
(Code 1886, §2457; Code 1896, §2342; Code 1907, §4432; Code 1923, §8205; Code 1940, T. 21, §132; Acts 1987, No. 87-590, p. 975, §2-333(b).)