Will issued a $2,500 promissory note made payable to himself by signing Kay’s name.  Will endorsed the note and gave it to Brian as repayment for a loan.  Brian then delivered the note to Anh for the purchase of her office furniture. After signing the note, Anh transferred the note to Fran who had performed interior design work for Anh.  Roth accepted the note from Fran for upholstery work he had done.  Roth presented the note to Kay for payment.  When Kay refused to pay the note, Roth decided to demand payment of $2,700 from the other parties to the note.  Will cannot be located.  Describe in detail the liability of the earlier parties for the payment of the $2700 claim by Roth.  (150 words)