Proof of contingent debts admissible in winding up, with claims to be reasonably estimated for provable value. All debts and claims against the company-present or future, certain or contingent, including debts payable on a contingency and claims sounding only in damages-are admissible to proof in every winding up, subject to applicable insolvency law, and a just estimate of value must be made, so far as possible, for claims that do not bear a certain value.