paying creditors

My niece died in Colorado. There is less than $500 in assets and the will did not go to Probate. The creditors have sent their bills to me. Do I need to pay her income tax first? Which creditors should share in the remaining assets and how much or what percentage should each creditor receive? I was lised as personal representative in the will.

You may want to tell the creditors that there was no money and no assets in the estate, and that the Will did not go through probate and you have no further responsibilities. Taxes come first. If there is anything left, I'd pay pro rata.