The entries and other writings of a decedent, made at or near the time of the transaction and when the decedent was in a position to know the facts stated therein, are prima facie evidence of the facts stated therein, in the following cases:
(1) when the writing or entry was made against the interest of the person making it;
(2) when it was made in a professional capacity and in the ordinary course of professional conduct;
(3) when it was made in the performance of a duty specially enjoined by law.