First Union Bank of Florida loaned money to Dale and Lynn Rix for their purchase of Ann’s Hallmark, a Florida corporation. First Union took a security interest in the store’s equipment, fixtures, and inventory and filed the financing statement under the names of Dale and Lynn Rix. Subsequently, the Rixes incorporated their newly acquired business as Michelle’s Hallmark Cards & Gifts, Inc. When Michelle’s went into bankruptcy, First Union claimed it had priority as a secured creditor because it had filed its financing statement first. Other creditors said First Union had priority against the Rixes but not against the corporation. Who was correct? What was the correct name for filing the financing statement? [In re Michelle’s Hallmark Cards & Gifts, Inc., 36 UCC2d 225 (Bankr MD Fla)]