If Stevens or Richard Johnson had been able to identify only four of the cattle, the evidence still would have been sufficient to permit the jurors to convict. There was, in addition, circumstantial evidence that appellant received the 13 unrecovered heifers. Where a conviction is based on circumstantial evidence, the verdict will be sustained on appeal when the reasonable inferences from such evidence are consistent only with defendant's guilt and inconsistent with any rational hypothesis except that of guilt. Of the 13 unrecovered heifers, the state claimed that 11 were bought from appellant by Huntington and that appellant himself disposed of the remaining two. In view of the direct evidence tracing 11 of the heifers to appellant, and the fact that the heifer with ringworm was among the group of 11 that appellant sold to Huntington, the reasonable inferences from the circumstantial evidence are consistent with the conclusion that appellant had been in possession of all 24 heifers and inconsistent with any other rational hypothesis.
Restitution is governed by statute.
Absent an abuse of discretion, this court will not disturb the district court's imposition of restitution. The district court determined the fair market values of the heifers and calculated the victims' losses, subtracting resale prices from fair market values to arrive at appropriate restitution for the heifers that were recovered and resold and ordering restitution at full fair market value for the heifers that were not recovered. Miscellaneous costs for trucking, milking, veterinary bills, and labor were properly included in the district court's restitution order. See Minn. Stat. The district court acted within its discretion in establishing fair market values and in concluding that Richard Johnson resold at a price below fair market value because he had to sell quickly to cover his losses.