Dina, an Accountant for Eagle, Inc

Dina, an accountant for Eagle, Inc., issues company checks payable to nonexistent persons drawn on Eagle's ac?count at First State Bank. Dina indorses the checks and deposits them in her account. Eagle discovers the theft and demands that First recredit its account. First's best defense is that

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