(a) The county clerk has the duty to enter in particular books, to be provided and kept for that purpose only, every guardian's first account of the guardian's ward's estate, received into the guardian's hands and possession, and each annual account of profits and disbursements afterwards exhibited by such guardian.
(b) Subsection (a) shall only apply in counties having a population, according to the 2000 federal census or any subsequent federal census, of:
(c) In counties having a population of not less than thirty-nine thousand fifty (39,050) nor more than thirty-nine thousand one hundred fifty (39,150), according to the 2000 federal census or any subsequent federal census, the circuit court clerk, who also serves as the general sessions court clerk, shall serve as the clerk of the court with probate jurisdiction in any such counties.
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