When the assets of the decedent in his personal representative’s possession are not sufficient to satisfy all debts and demands against him, they shall be applied to the payment of such debts and demands in the following order:
2. The allowances provided in Article 2 (§ 64.2-309 et seq.) of Chapter 3;
5. Medical and hospital expenses of the last illness of the decedent, including compensation of persons attending him not to exceed $4,000 for each hospital and nursing home and $550 for each person furnishing services or goods;
7. Debts due as trustee for persons under disabilities; as receiver or commissioner under decree of court of the Commonwealth; as personal representative, guardian, conservator, or committee when the qualification was in the Commonwealth; and for moneys collected by anyone to the credit of another and not paid over, regardless of whether or not a bond has been executed for the faithful performance of the duties of the party so collecting such funds;
9. Debts and taxes due localities and municipal corporations of the Commonwealth; and
10. All other claims. No preference shall be given in the payment of any claim over any other claim of the same class, and a claim due and payable shall not be entitled to a preference over a claim not due.