An association shall keep:
(1) a complete and correct roster of the association's members, with proper statistical records for determining by age or some other method the proper cost of insurance;
(2) accurate records of classes of memberships; and
(3) records of amounts of assessments paid by each member and by each class that show:
(A) how the funds are distributed between mortuary and expense funds for each class; and
(B) the amounts paid out of the funds of the whole membership or each class in death claims or other benefits.