Mary wrote a check on her account at First Bank for $23,000 payable to the order of Eagle Construction Company. Sylvia, who was an Eagle employee, deposited Mary’s check in her personal account at Second Bank, without first having someone indorse it. When the check was presented for payment, First Bank paid. Only later did it realize that the check had no indorsement. Meanwhile, Sylvia has stolen the funds and disappeared. Who is liable for the missing funds – First Bank or Second Bank?