Nakamura,an Accountant for Outdoor Outfitters,Inc

Nakamura,an accountant for Outdoor Outfitters,Inc.,issues company checks payable to nonexistent persons drawn on Outdoor's account at Peerless Bank.Nakamura indorses the checks and deposits them in his account.Outdoor discovers the theft and demands that Peerless recredit its account.Peerless's best defense is that​ 

A)  ​Nakamura was not authorized to issue the checks. 
B)  ​Outdoor was in a better position than Peerless to prevent the theft. 
C)  ​Peerless did not know that the checks were not to be paid. 
D)  ​the checks were the property of Outdoor, not Peerless.