Legal Question in Wills and Trusts in Washington

Two (possible) different way to close: 1) Mailed notice to beneficiaries/heirs 30 days in advance of closing date and advising of right to get full accounting (accounting is waived if not elected by beneficiaries/heirs) or 2) Notice with accounting included. The first option is by far the most prevalent. Obviously, the cost of the accounting is borne by the estate and therefore by the beneficiaries/heirs, so if they think everything is reasonable, usually a full accounting can be avoided.