Upon the settlement of the accounts of the personal representative, at the end of the year, as required in this title, the court must make an order for the payment of the debts, as the circumstances of the estate require. If there be not sufficient funds in the hands of the personal representative to pay in full all the allowed debts, the court must specify in the decree the sum to be paid to each creditor. If the whole assets of the estate be exhausted by such payments, such account must be considered as a final account, and the personal representative is entitled to his discharge on producing and filing the necessary supporting documents and proofs showing that such payments have been made, and that he has fully complied with the decree of the court.