¶1ORDER
¶2The plaintiff, Gertrude Aguilar, filed an amended petition for accounting concerning two monetary transfers she made to the defendant, Jesse Rivera and his wife. In a bench trial, the court found that the first transfer of $10,000 was a “gift” from Aguilar to Rivera and that the second transfer of $6,000 was pursuant to a “power of attorney” and thus owed to Aguilar *37by Rivera. Both parties appealed. The judgment is affirmed. Rule 84.16(b).