276. Married executrix or administratrix. When probate or letters of administration have been granted to a married woman, she has all the powers of an ordinary executor or administrator. PART XXXIV—DUTIES OF AN EXECUTOR OR ADMINISTRATOR. 277. Deceased’s funeral. It is the duty of an executor to perform the funeral of the deceased in a manner suitable to his or her condition, if the deceased has left property sufficient for the purpose. 278. Inventory and account. (1) An executor or administrator shall, within six months from the grant of probate or letters of administration, or within such further time as the court which granted the probate or letters may from time to time appoint, exhibit in that court an inventory containing a full and true estimate of all the property in possession, and all the credits, and also all the debts owing by any person to which the executor or administrator is entitled in that character; and shall in like manner within one year from the grant, or within such further time as the court may from time to time appoint, exhibit an account of the estate, showing the assets which have come to his or her hands, and the manner in which they have been applied or disposed of. (2) On the completion of the administration of an estate, other than an estate administered under the Administration of Estates (Small Estates) (Special Provisions) Act, an executor or an administrator shall file in court the final accounts relating to the estate verified by an affidavit two copies of which shall be transmitted by the court to the Administrator General. (3) The Chief Justice may from time to time prescribe the form in which an inventory or account under this section is to be exhibited. (4) If an executor or administrator, on being required by the court to exhibit an inventory or account under this section, intentionally omits to comply with the requisition, he or she shall be deemed to have committed an offence under section 116 of the Penal Code Act. (5) The exhibition by an executor or administrator of an intentionally