maria is the treasurer of rex caldwell corporations. as treasurer, she makes out and signs the payroll checks for the company. maria draws a payroll check payable to the order of her maid carolyn doss, who does not work for the company. maria does not intend carolyn to receive this money. she indorses carolyn's name on the check and names herself as the indorsee. she cashes the check at a liquor store. under which rule of forged instruments is maria accountable?