1st Source Bank loaned money to K&K Trucking to finance its acquisition of tractors and trailers. In return, K&K granted 1st Source a security interest in the tractors and trailers and all present and future attachments, accessories, replacement parts, repairs, additions, documents, and certificates of title, ownership, or origin and all proceeds thereof. K&K also borrowed money from other lenders during this period of time, and these loans were secured, in part, with K&K’s accounts and accounts receivable. 1st Source repossessed the tractors and trailers after K&K ceased business operations and defaulted on its loans. 1st Source claimed a security interest in K&K’s accounts receivable when the proceeds of the sale of the tractors and trailers proved inadequate to fully repay the loans. 1st Source’s security documents did not include “accounts,” “accounts receivable,” or any other similar language in the description of the collateral. However, 1st Source contended that K&K’s accounts receivable were covered by the language in the documents creating a security interest in proceeds associated with the operation of the tractors and trailers. K&K’s other lenders objected and noted that their security documents specifically identified accounts and accounts receivable as collateral. Should the term “proceeds” also include “accounts receivable”? Why or why not?