
    Argued and submitted April 20,1988,
    affirmed on appeal and on cross-appeal February 22, 1989
    In the Matter of the Marriage of KASPER, Respondent - Cross-Appellant, and KASPER, Appellant - Cross-Respondent.
    
    (86-770; CA A43560)
    768 P2d 447
    Michael J. Gillespie, Coquille, argued the cause for appellant - cross-respondent. With him on the briefs was Slack, Stone and Gillespie, Coquille.
    Lynn H. Heusinkveld, Coos Bay, argued the cause and filed the brief for respondent - cross-appellant.
    Before Richardson, Presiding Judge, and Newman and Deits, Judges.
    PER CURIAM
   PER CURIAM

In this appeal from a dissolution judgment, husband contends that the trial court erred in its valuation of certain real property. Wife cross-appeals the court’s denial of her motion for an accounting and to surcharge husband for personal use of marital assets. Both appeals have merits. However, on de novo review, we conclude, after considering those merits, that the property distribution is equitable.

Affirmed on appeal and on cross-appeal. No costs to either party.  