Birdie,an Accountant for Country Custom Furniture,Inc

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

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