OPINION
DAVID E. NIMS, Jr., Bankruptcy Judge.
Richard R. Wyckoff, d/b/a The Waterbed Place (Debtor), filed a Chapter 7 bankruptcy petition on July 11, 1984, at which time the Western District of Michigan Trustees, Inc., was appointed as trustee. The Debtor's assets consisted primarily of inventory and accounts receivable on which the National Bank and Trust had a lien as security for its loan to Debtor. Prior to the bankruptcy, the bank was declared insolvent...
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