Randy has an agent, Sam, whom he has authorized to draw checks on Randy's account in Tall Bank. Unger is a supplier to Randy. Sam writes a check "pay to the order of Unger $[$signed$]$ Sam." However, Sam fraudently indorses the check in Unger's name, and deposits the check in his own account in a West Bank. If West Bank collects payment, the ultimate party most likely to suffer the loss is

Unger

no one.

Randy whether or not they catch Sam

Tall Bank.