" Reference is also had to the case of Fulton v. Gardiner, 127 Ohio St. 77, 186 N.E. 724, and Fulton,Supt. of Banks, v. University of Dayton, 129 Ohio St. 90, 193 N.E. 758. It is therefore urged that a relationship of debtor and creditor was thereby established between the trustee and the bank, and that there can be no preferential recovery against the assets of the insolvent institution.