were divided in 1988, with Dan, his father, and Dan's three brothers all forming separate corporations. Dan formed Longhorn Farms, Inc., surrendering his share of Grams Farms stock and receiving one-fourth of the machinery, grain, and certain other assets of Grams Farms. Additionally, one-fourth of the bank debt of Grams Farms was transferred into Longhorn Farms. Dan is the sole shareholder in Longhorn Farms, which owns assets valued at over $1 million and which raises corn and other grains rather than livestock. The first crop year for Longhorn Farms was 1989. Dan also owns 50 percent of Grams Brothers, which is an informal partnership between Dan and David. Grams Brothers owns, through Dan and David individually, 1,800 acres of farmland in Kearney and Franklin Counties, amounting to overpart-time employment as a postal relief person with the Upland, Nebraska, post office in 1985 after their second child was born, passing up several opportunities with the post office involving travel or full-time work which would take her away from caring for the parties' children. In the approximate 2-year period prior to filing for the divorce, Pat's part-time employment with the post office earned her $4,000 to $5,000 per year. Since about 1982 or 1983, Pat has also been self-employed part time during the school year hanging wallpaper and painting, which earns her an additional $5,000 to $6,000 per year. She wallpapers and paints from 8 a.m. to 4 p.m. in order to be home when the children return from school. Pat does not paint or wallpaper during