Robert Johnson is the owner of a pet store.He actually owns the building where the pet store is located.Additionally he has two cages of exotic birds, 25 dogs, 10 aquariums of fish, and plenty of pet supplies.During the course of his career as a pet store owner, Mr. Johnson has entered into a variety of transactions.

On day 1, Robert borrowed $10,000 from Bank A, and the bank filed a financing statement in all inventory.This financing statement was signed by Robert.Later in the year, Bank A obtained a signed security agreement on day 72 (the actual date of attachment) in all inventory owned now or after acquired.There is still a balance on this loan.

On day 7, Bank B gave a loan to Robert in the amount of $200,000 and thereby obtained a valid security interest in all existing and any after acquired inventory.All of the necessary documents were timely signed and/or filed on day 7.On day 59, the loan from Bank B was paid-in-full.

On day 12, Robert borrowed $70,000 from Bank C, and granted a signed security agreement, but NOT a financing statement, in favor of Bank C for "all inventory owned now or after acquired."Bank C had already made the loan to Robert on day 2.There is still a balance on this loan.

On day 30, Robert took out a loan for $100,000 from Bank D, and granted a mortgage in favor of Bank D on the building owned by Robert.This is a first mortgage.There is still a balance on this loan.

The creditors of Robert need your help.They received word that you are a master at ranking creditors, given your vast knowledge.You are ranking rights to the inventory. Before you answer the following multiple choice questions, you want to do two "ranking tables" of all of the creditors on bothday 55 and on day 80, so you can easily answer the questions that follow.You want to have one table for each of those days.