Simon Signs a Check "Pay to the Order of Tilly

Multiple Choice

Simon signs a check "pay to the order of Tilly" drawn on Simon's account in United Bank. Vela forges Tilly's indorsement, First Federal Bank cashes the check, and Vela disappears. United pays First Federal and debits Simon's account. Most likely, the ultimate loss will fall on

A) Simon.
B) Trudy.
C) United Bank.
D) First Federal Bank.