Nonliability of personal representative. A personal representative is not liable for or chargeable in the accounts of the personal representative with

(1) Debts due the decedent or other assets of the estate that remain uncollected without the fault of the personal representative.

(2) Loss by the decrease in value or destruction of property of the estate if the loss is caused without the fault of the personal representative. [1969 c.591 §174]