On December 23, 1985, Carl Krusa (defendant) signed a purchase order to buy a combine from Beard Implement Company, Inc. (Beard) (plaintiff). The purchase order stated “This order subject to acceptance by dealer” with a place for the dealer to sign. Unaware of whether the purchase order was ever signed by Beard, Krusa revoked his offer to purchase the combine on December 26, 1985. Beard sued Krusa for breach of contract. Krusa argued that no contract was ever formed because Beard never accepted his offer to buy the combine by signing the purchase order. Therefore, he validly revoked his offer. The trial court found that a valid contract existed between the parties and Krusa appealed.