(1) Look at the sequence of check numbers;
(2) Examine the monthly account statements; or
(3) Reconcile company records with bank statements.
Willie’s bank, as a matter of policy, did not check indorsements on checks with a face value of less than $1,000. By accident, it paid a forged check that had not even been indorsed. Is the bank liable to Winkie, Inc., for the forged checks?