Defendant appeals his conviction for second degree burglary. We address only the third assignment of error. 1

Defendant was ordered to pay $40 restitution to the store owner, whose door he damaged and from whom he stole three jugs of wine, and to pay costs of $270 for court-appointed attorney fees. Defendant’s presentence report indicates that he is “deficient in employment skills, reading and writing ability, and any other applicable skills that could make him a competitor on today’s job market.” He was 21 at the time of sentencing. He had dropped out of high school. He earns a $106 per month salary from the National Guard. He pays $50 per month rent and owes $1,200 to an insurance company.

The record fails to demonstrate that the trial court took into account defendant’s financial resources and the burden that payment of restitution, ORS 137.106(2), and costs, ORS 161.665(2), would impose. In the absence of appropriate findings, that portion of the judgment imposing restitution and costs must be vacated. State v. Barnes, 58 Or App 516, 648 P2d 1306 (1982); State v. Martin, 56 Or App 639, 642 P2d 1196 (1982); State v. Normile, 52 Or App 33, 627 P2d 506 (1981).

That portion of the judgment imposing restitution and costs is vacated; remanded for resentencing.