Within thirty days after the filing of the first quarterly account pursuant to section 561 of this title, and at each quarterly account thereafter, the court shall ascertain and determine if the estate is sufficient, after payment of funeral charges and expenses of administration, to satisfy the claims allowed by the executor or administrator, within the first three months or any succeeding period of three months thereafter, after the date of the notice of his appointment. If sufficient, it shall order payment of such claims. If the estate is insufficient for that purpose, it shall ascertain what per centum of such claims it is sufficient to satisfy, and order and direct accordingly.