"SAHARA FOODS INC. SOLD ITS PRODUCTS ON CREDIT TO ABC CORPORATION WORTH P500T. IN RETURN, MR. X, THE PRESIDENT OF ABC CORPORATION DIRECTED ITS CORPORATE TREASURER (AMANDA) TO SIGN & ISSUE POST-DATED BPI CORPORATE CHECK WORTH P500T IN ORDER TO PAY SAHARA. HOWEVER, UPON PRESENTMENT TO THE BANK FOR COLLECTION, THE CHECK BOUNCED FOR BEING UNFUNDED. SO SAHARA TRIED TO COLLECT, BUT AMANDA HAD ALREADY RESIGNED FROM WORK AND NO ONE FROM ABC CORPORATION IS WILLING TO SETTLE.

QUESTION: WHO IS LIABLE TO SAHARA FOODS INC. FOR THE VALUE OF THE UNPAID CHECK, BOTH CIVILLY AND CRIMINALLY? IS IT ABC CORPORATION? IS IT AMANDA? OR IS IT MR. X?"