MILLER, Judge.
This case arises from a defaulted $1.4 million business loan that Vinings Bank ("the Bank") made to Wagener Enterprises, Inc. ("WEI"). As partial collateral for the $1.4 million loan, WEI granted the Bank a security interest in all of its accounts and accounts receivable, including WEI's contract to provide drywall services work for general contractor Brasfield & Gorrie ("B & G") on
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