Sullivan Signs a Check "Pay to the Order of Tilly

Multiple Choice

Sullivan signs a check "pay to the order of Tilly" drawn on Sullivan's account in Universal Bank.Velma forges Tilly's indorsement,Washington Bank cashes the check.Velma disappears.Universal pays Washington and debits Sullivan's account.Most likely,the ultimate loss will fall on

A) Sullivan.
B) Tilly.
C) Universal Bank.
D) Washington Bank.