When the administrator has performed all his duties, paid all the debts due the estate, and performed all orders of the court, he becomes entitled then to file his final account and report the final settlement in the closing of the estate. It must be made only after notice has been given to all the heirs and time fixed by the court, and a hearing had at the time fixed.

3 Reynolds vs. People, 55 Ill., 328;

Curtis vs. Brooks, 71 Ill., 125.

4 Hassler vs. Hassler, 1 Brad., 248.

5 Smylet vs. Reese, 53 Ala., 89; Green vs. Grenshaw, 11 Ill. App., 389.

The settlement of the estate does not affect the rights of creditors. Although the final orders have been entered and the administrator discharged, creditors may present their claims and have them allowed so long as the claim itself is not barred by the statute of limitations; the payment of the claim, however, must be made from after discovered assets. In the final settlement of accounts and in distribution of the assets of the estate the administrator or executor is justified in offsetting any indebtedness due from the distributee against the share which may be due from the estate to the distributee. This is equitable and just.6