Grisham Bank is in negotiations with Best, Inc. to loan the company $100,000. On May 1st, Grisham Bank and Best, Inc. execute a security agreement loaning Best the money and granting Grisham Bank a security interest in "Best, Inc.'s accounts and inventory now existing and hereinafter acquired." That same day, Grisham Bank files a financing statement that describes the collateral as "all of Best, Inc.'s assets now owned and acquired hereafter." Assume that the financing statement complies with the requirements of UCC Article 9 in all other respects