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27.2 Priority of SecurityAgreementsWorld Wide Tracers Inc. (World Wide)sold certain of its assets and properties including equipmentfurniture uniforms accounts receivable and contract rights toMetropolitan Protection Inc. (Metropolitan). To secure payment ofthe purchase price Metropolitan executed a security agreement andfinancing statement in favor of World Wide. The agreement whichwas filed with the Minnesota secretary of state stated that allof the property listed on Exhibit A (equipment furniture andfixtures) together with any property of the debtor acquired afterthe agreement was executed was collateral.