When the final account is presented and the question of ultimate settlement is before the court the court is in duty bound to ascertain the amount of money and assets belonging to the estate and the total liabilities. If there is sufficient to pay all the debts in full, no questions can arise. If the money is insufficient the funds must be apportioned among the creditors pro rata; the court then enters the order of distribution according to such apportionment. One of the duties of the court is to enforce the annual settlements of executors and administrators; it is likewise its duty to compel the payment of dividends among the heirs and creditors, if such course is justifiable.1