Sullivan Credit Association held a perfected security interest in the inventory of Harriet Hats. Harriet went to Las Vegas to a hat show and entered into contract to buy a new line of hats. The seller, Mattie Mills Inc., took a security interest in the hats it sold Harriet. The hats were delivered on January 15th and Matty filed January 24th. Who has priority in the hats on January 25th? Explain in full and be specific with your reasoning under Article 9 of the UCC