473.593.  Credit for uncollectible debts shown in inventory. — At his final settlement, the court shall give credit to the executor or administrator for any debt charged in the inventory as due to the estate, if the court is satisfied that the debt was not really due to the estate, or that it had been balanced or reduced by offsets in any court of competent jurisdiction, or that the debtor was insolvent, or that from any other cause it was impossible for the executor or administrator to have collected the claim by the exercise of due diligence.