Defendant appeals from a judgment for plaintiff in this action for money due on an account. None of his arguments has any merit, and we find that he had no probable cause for taking the appeal. Accordingly, we affirm and impose a ten percent penalty, pursuant to ORS 19.160. Broyles v. Brown, 295 Or 795, 671 P2d 94 (1983).

Affirmed; additional judgment of $696 awarded to respondent.