OPINION
PARKER, Judge.
This is a sentencing appeal. Kenneth Harstad was found guilty of four counts of theft and one count of forgery occurring between December 1982 and July 1984. In addition to an executed sentence of 27 months in prison, the trial court ordered restitution. We affirm in part and vacate in part.
FACTS
Harstad was the president and majority shareholder of the First State Bank of Rollingstone, Minnesota. In December 1985...
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