When a power of attorney lacks the notice and acknowledgement required by 20 Pa.C.S. § 5601, the burden is on the agent to show that the actions taken by the agent were in the principal’s best interest. Even though the agent failed to keep records of her transactions, the records of the decedent’s nursing facility showed that the payments from the decedent’s funds were all payments to that facility, except for two gifts to grandchildren, for which there was testimony that the gifts were at the direction of the decedent and consistent with her past practice, and so surcharge was denied. Estate of Catherine E. Dunn, Nos. 1544 AP of 2015 and 1544 PR of 2015 (Philadelphia O.C. 1/23/2017).