Baker failed to return his neighbor’s cattle, keeping them as his own. The cattle were returned following a successful prosecution for grand theft. Baker contested paying restitution for the cattle, as they had been returned. The appellate court affirmed the restitution orders. The victim did not receive the “same” cattle as were taken. They were two to three years older, and had been bred several times. Further, there was sufficient evidence to support the restitution order based on an assumption that the cows bore calves each year they were in Baker’s possession. It was also within the court’s discretion to quadruple the amount of restitution pursuant to Food and Agriculture Code section 21855.