Cengage Advantage Books: Introduction to Business Law 4th Edition by Timothy Koch, Jeffrey Beatty, Jeffrey Beatty, Susan Samuelson, Susan Samuelson

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CPA QUESTION: Mars, Inc., manufactures and sells Blu-ray players on credit directly to wholesalers, retailers, and consumers. Mars can perfect its security interest in the goods it sells without having to file a financing statement or take possession of the Blu-ray players if the sale is made to which of the following:
(a) Retailers
(b) Wholesalers that sell to distributors for resale
(c) Consumers
(d) Wholesalers that sell to buyers in ordinary course of business