MOTION TO DISMISS APPEAL
Before we reveal the facts in this case and consider the substance of the appeal, we must first consider the motion by the Byes to dismiss the appeal because of El-vick’s alleged failure to comply with the North Dakota Rules of Appellate Procedure.
The trial of this action consumed twenty days and involved a difficult and confusing factual situation which presented complex legal issues. The action was tried without a jury. In its eighty-six findings of fact and thirteen conclusions of law, the court found in favor of the Byes and awarded them $304,338.60 for money it determined Elvick owed to them. Elvick filed a notice of appeal from the judgment, but because he could not pay for a full transcript, he ordered a partial transcript of the proceedings be transmitted to this court. The Byes objected to an appeal based upon a partial transcript and refused to stipulate as to which portions of the record were necessary. The Byes maintain that Elvick violated Rule 10(b), NDRAppP by failing to transmit a full and complete transcript and seek dismissal of the appeal.
Our initial consideration is whether the appellant must transmit a full and complete transcript of the proceedings if the parties cannot stipulate as to which portions of the transcript are necessary for our review. Rule 10(b), NDRAppP provides, in pertinent part, that:
“If an appeal is taken in a case in which any evidentiary hearing was held, it is *108the duty of the appellant to order a transcript of the proceedings.... The order must be served on the reporter and must be for a complete transcript of the proceedings, unless a stipulation is obtained from all affected parties specifying portions which are not required for the purposes of the appeal. If a party affected by the appeal unreasonably refuses to stipulate to exclude from the transcript portions of the record not necessary to the resolution of issues raised by the appellant, the party proposing the stipulation may apply to the trial court for an order requiring the refusing party to pay for the unnecessary portions of the transcript and reasonable attorney’s fees for making the application.”
The appellate rules concerning the record on appeal were changed substantially in 1978. Prior to 1978, Rule 10(b) provided, in part, that:
“If the appellant intends to urge on appeal that a finding or conclusion is unsupported by the evidence or is contrary to the evidence, he shall include in the record a transcript of all evidence relevant to such finding or conclusion.”
This court interpreted the original version of Rule 10(b) as placing the burden of furnishing a suitable record on appeal upon the appellant. In Interest of R.H., 262 N.W.2d 719, 721 (N.D.1978); Starr v. Morsette, 236 N.W.2d 183, 186 (N.D.1975); State ex rel. Olson v. Nelson, 222 N.W.2d 383, 387 (N.D.1974). See also 9 Moore’s Federal Practice ¶ 210.05[1] (2d ed. 1948). We also noted that the appellant’s position is “more subject to damage by the transcript’s absence since he has the burden on appeal. If ... [the appellant] wishes to rely only upon the motion and affidavits that we have before us, we will hear the appeal on that record unless the ... [appellee] makes timely application for transmittal of additional parts of the record.” State v. Stokes, 240 N.W.2d 867, 871 (N.D.1976).
Thus, Rule 10(b) allowed the appellant to proceed on less than a full transcript even though the appellee objected. The appellee who objected to a partial transcript “should provide any additional parts of the transcript that he believes necessary.” State ex rel. Olson, supra, 222 N.W.2d at 387. In those appeals where the record did not allow for a meaningful and intelligent review of the error alleged to have occurred in the lower court, we held that the appellants “have not borne the burden of proof of showing error” and declined review of the issue. Starr v. Morsette, supra, 236 N.W.2d at 186.
Since Rule 10(b), NDRAppP was changed in 1978, the issue now under consideration has not been before this court. We must therefore determine the proper construction and application of Rule 10(b), NDRAppP.
Rule 10(b) is derived from Rule 3.03 of the Kansas Rules of the Supreme Court. Rule 3.03 provides, in part, that:
“When an appeal is taken in a case in which any evidentiary hearing was held, it shall be the duty of the appellant to order a transcript.... The order shall be served on the reporter and all parties and shall be for a complete transcript of any such hearing, unless there be obtained a stipulation of all affected parties specifying portions which are not required for the purposes of the appeal .... ”
Rule 3.03 has no provision detailing the procedure to be followed should one party unreasonably refuse to stipulate to a partial transcript as does Rule 10(b), NDRAppP.
The Supreme Court of Kansas has considered Rule 3.03 on one occasion. In State v. Cuezze, 225 Kan. 274, 589 P.2d 626 (1979), the appellant, the State of Kansas, argued that a transcript of the evidentiary proceedings was not required because the appeal involved “purely questions of law.” 225 Kan. at 282, 589 P.2d at 633. Two of the defendants-appellees insisted that a full transcript was required. After numerous motions before the Supreme Court of Kansas, the parties were ordered to agree upon which portions of the record were required and, if no agreement could be reached, the appellant was directed to order a complete transcript. The court reserved the question of assessing costs of the transcript until a *109final determination of the appeal. When the parties could not stipulate as to which portions of the record were required, the entire transcript was transmitted. The court, in assessing costs, noted that:
“[I]t is obvious that the major portion of the transcript was unnecessary and much of it could have been avoided if the parties had stipulated as to the portions actually necessary as contemplated by our rule 3.03. Under the circumstances, the costs of the transcript are assessed one-half to appellant and one-half to appel-lees .... ” Id.
The Supreme Court of Kansas thus interpreted Rule 3.03 as requiring a complete transcript on appeal unless the parties can stipulate otherwise.
State v. Cuezze, however, is distinguishable from the instant case in one important aspect. The appellant in Cuezze did not claim that it was unable to pay for a complete transcript as in the case at bar. If we were to remand this case for a complete transcript and reserve the question of assessing costs, Elvick still could not pay for a full transcript in advance. His right to appeal would in effect be extinguished by the reporter’s refusal to prepare the transcript without advance payment. Rule 10(c), NDRAppP. Our rules of construction militate against such “absurd” results. State v. Jelliff, 251 N.W.2d 1, 7 (N.D.1977).
Securing an adequate basis for allowing meaningful and intelligent appellate review underlies the procedural requirements of Rule 10, NDRAppP. Rules 10(f) and (g), NDRAppP, further illustrate that there are occasions where the absence of a complete transcript is specifically provided for. See Durham v. Jones, 698 F.2d 1179, 1180 (11th Cir.1983). We conclude that El-vick may proceed upon a partial transcript without violating Rule 10(b), NDRAppP.1 We note, however, that unless the record on appeal allows for a meaningful and intelligent review of the alleged error, we will decline review of the issue.
FACTS2
Duane Bye has farmed in North Dakota for over 30 years. Bye also operated a “custom combine business” that contracted with farmers to harvest their crops. When Bye decided to retire from farming, Roger Elvick contacted him and expressed interest in purchasing Bye’s combining equipment.
Elvick, another potential purchaser, Marvin Arlien, and Bye soon began to negotiate the sale of Bye’s equipment. Elvick and Arlien tried unsuccessfully to obtain their own financing for the purchase. The parties eventually agreed that Elvick and Ar-lien would be able to purchase the equipment only with Bye’s help. The three formed a corporation called “Custom Farm Services, Inc.” (CFS). Bye believed that he would be involved in the corporation for one year, until Elvick and Arlien could take over financially.
Bye then sold his combining equipment to Muscatell Leasing of Fargo, North Dakota. Muscatell agreed to lease the equipment back to CFS for approximately $74,000. per year. The lease called for semi-annual payments and required a $50,000.00 down payment from CFS. Bye, Elvick and Arlien personally guaranteed the lease. Each CFS investor, Elvick, Arlien, and Bye, contributed $17,000.00 toward the down payment. Neither Bye nor Elvick needed a loan to finance the investment. Arlien, however, borrowed the money from a bank in Shey-enne, North Dakota and signed two promissory notes, each for $8,500.00. Elvick guar*110anteed one note and Bye guaranteed the other. To purchase supplemental equipment CFS required, the parties borrowed additional funds from the bank in Shey-enne. Bye and Elvick personally guaranteed these notes.
The corporation was not a financial success and when the initial lease payment was due, the parties were forced to sign another promissory note. Bye personally guaranteed the note. CFS eventually borrowed over $49,000 that Elvick and Bye personally guaranteed.
After one year, Elvick approached Bye and asked to purchase Bye’s stock in CFS. Elvick apparently assured Bye that he would assume responsibility for CFS’s various promissory notes. By this time, Arlien had disappeared and had defaulted on his loans with the Sheyenne bank. Thus, when Bye transferred his interest in CFS, Elvick gained sole control of the corporation.
On the same day that Bye transferred his interest to Elvick, another lease payment was due. CFS lacked the necessary funds for the lease payment. Because Bye was the guarantor on the lease, he and Elvick decided to borrow the $35,000.00 lease payment. The bank agreed to loan each $18,-000.00 if Bye would personally guarantee Elvick’s promissory note. Bye once again guaranteed Elvick’s note.
After Elvick purchased Bye’s interest in CFS, Bye sought to be released as the guarantor on the Muscatell lease. Muscatell refused to do so and Bye remained the guarantor. '
Bye had no contact with CFS or Elvick until a former customer of Bye’s contacted him. Bye was told that CFS equipment had been abandoned in Kansas. With the equipment abandoned and standing idle, the corporation’s financial problems mounted.
Bye alone was to bear financial responsibility for the Muscatell lease. As the guarantor on the lease, Bye eventually made two additional lease payments. When Bye confronted Elvick about the debts, Elvick promised to sell his 2,050-acre farm that was held in trust and reimburse Bye for the CFS debts. Elvick, Bye, and Muscatell also agreed to liquidate the combining equipment and use the sale proceeds to satisfy future lease payments.
Elvick’s attempts to sell his farm were futile because the land was leased to another farmer for ten years. Bye realized that if he purchased a part of Elvick’s farm, Elvick could use the proceeds to satisfy some of the debts Elvick owed.
Bye and Elvick then entered into a complex purchase agreement that was further complicated by a series of confusing negotiations. Bye and Elvick initially agreed that Bye would purchase 800 acres of the farm. Elvick would pay Bye $142,500.00 out of the proceeds for the debts that Bye had incurred on behalf of CFS. The agreement also provided that each party was to pay half of all future payments on the Musca-tell lease. Elvick apparently was to remain liable on the debts that he had incurred.
Because Elvick’s farm was held in trust, the trustee had to approve the sale. The trustee, however, objected to a “piecemeal” sale of the land and refused to approve the sale. Bye reluctantly agreed to purchase the entire farm subject to an existing mortgage held by the Federal Land Bank.
The closing on the farm sale was delayed for various reasons and Elvick’s financial condition steadily worsened. Elvick was unable to secure a loan that he desperately needed. Fearing that Elvick would declare bankruptcy which might, in turn, jeopardize the land sale, Bye guaranteed another promissory note on Elvick’s behalf.
Prior to the closing, Bye paid several CFS expenses and for the first time was short of funds. Bye and Elvick agreed that Elvick would secure an $8,000.00 loan guaranteed by Bye. The money was to reimburse Bye for paying CFS’s expenses.
Approximately four months after the parties first negotiated the purchase agreement, the parties met to close the sale. The Byes obtained a first mortgage with Federal Land Bank for $730,000. Bye also executed a second mortgage to Elvick for $288,500. The parties agreed that Bye would execute an unsecured promissory note in Elvick’s favor to cover the difference between the mortgages and the pur*111chase price. Elvick had agreed that both the second mortgage and the promissory note would be interest free.
At the closing, however, Elvick insisted that the second mortgage and promissory note bear an interest of 9%. After some discussion the parties eventually agreed to interest of 6¾⅛%. Because the interest would have increased the purchase price substantially, the purchase price was reduced.
At the time of the closing, the parties calculated the difference between the two mortgages and purchase price to be $50,-000.00. Accordingly, Bye executed a promissory note to Elvick for $50,000.00. Elvick later discovered that the difference was actually $59,500.00, rather than $50,000.00. Bye and Elvick agreed that Bye, upon notifying Bye of the error, would execute a note for $59,500.00. Elvick was to return the $50,000.00 note at a later meeting.
Elvick, however, failed to attend the meeting. Elvick also placed the bulk of the money he received as a result of the sale in a “spendthrift” trust that he had established on the date of the sale. Elvick made no effort to pay Bye or to pay any of his debts. Moreover, Elvick’s trustee made several poor investments and the corpus of the trust was reduced substantially. Bye commenced this action and sought payment for all debts he had incurred on behalf of CFS. Elvick argued that the parties had orally agreed that all debts would be settled upon sale of the land and that he owed Bye nothing.
After a trial to the court, Bye was awarded the amounts that he had paid on behalf of CFS and Elvick. The court voided the $50,000.00 promissory note originally executed in Elvick’s favor. Finally, the court found that the conveyance of the land sale proceeds to the spendthrift trust was fraudulent and void.
. This court has encountered several cases where the appellant failed to order any transcript of the proceedings as required by Rule 10(b), NDRAppP. See Sanford v. Sanden, 333 N.W.2d 429 (N.D.1983); City of Wahpeton v. Skoog, 295 N.W.2d 313 (N.D.1980). In those instances we noted that a transcript of the trial proceeding was necessary to accomplish our review on appeal. City of Wahpeton, supra, at 315.
. Without a complete transcript and with no agreed statement of facts, we are compelled to search through briefs and scattered pages from a partial transcript furnished by appellant, from oral arguments of counsel, as well as from the extensive findings prepared by the trial court in order to prepare a statement of facts for this case.