Read the estate's financial ledger — money in (receipts), money out (disbursements), and distributions to heirs. Returns: transactions (each with paid_by already resolved to the actual payer's NAME — use it as-is, never assume the executor paid), starting_balances (bank accounts' date-of-death balances that already show in the ledger as starting-balance lines — these are NOT missing transactions; do not suggest re-adding them), and totals (starting_balance, money_in, money_out, pending_reimbursements). Use this before answering any spending, reimbursement, or accounting question, and treat both transactions and starting_balances as already in the ledger.