it is proven that vouchers for any disbursements have been lost or destroyed, that it is impossible to obtain duplicates, and that the items were paid in good faith and were legal charges against the estate, the personal representative shall be allowed such items. The personal representative may be allowed any item of expenditure not exceeding one hundred dollars ($100.00), for which no voucher is produced, if it is supported by his uncontradicted oath positive to the fact of payment, specifying when, where, and to whom it was made; but the total amount of such allowances in all of the personal representative’s accounts must not exceed two thousand five hundred dollars ($2,500.00).

SOURCE: California Probate Code, § 930 (as amended).