MEMORANDUM AND ORDER
BENSON, Chief Judge.
Cheryl Ellis, Bankruptcy Trustee for the Estate of Archie Campbell, Inc., (debtor) brought an action to recover payments made by the debtor of $4,170.58 to Fargo Culvert Company and $37,691.22 to Dakota Bank and Trust Company. The complaint alleges these were preferential payments under 11 U.S.C. § 547(b) made by the debtor prior to the start of the bankruptcy proceedings. The bankruptcy court,
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