Which Party(ies)is(are)ultimately Responsible for an Invoice from a Supplier That

Multiple Choice

Which party(ies) is(are) ultimately responsible for an invoice from a supplier that is subject to a bankers' acceptance?

A) The bank which issued the acceptance
B) The purchasing firm
C) The investors who purchased the banker's acceptance
D) The vendor who issued the invoice
E) Both the bank and the purchasing firm jointly