373. Duty to keep financial records; retention and delivery of records.

The trustee1 must prepare and keep:


    (1)     separate financial records in respect of each bankrupt; and


    (2)     such other financial records as are required to explain the receipts and payments entered in the records described in head (1) above or in the records kept where the trustee carries on any business of the bankrupt2, including an explanation of the source of any receipts and the destination of any payments;

and he must, subject to the provisions as to trading accounts3, from day to day enter in those records all the receipts and payments made by him4.

The trustee must obtain and