Jackson Software Company borrows $10,000 from Tidy Term Loans, Inc., but cannot repay the loan when it comes due. Tidy Term refuses to extend the time for repayment unless Jackson can provide an acceptable surety. Fourth Investments Corporation agrees to act as a surety for the loan after Jackson offers the firm a discount on software and shows Fourth Investments financial statements, compiled with Tidy Term's assistance, that misrepresent Jackson's financial situation. Later, after Fourth Investments uses the discount to buy software, Jackson again defaults on repayment of the loan, and Tidy Term files a suit against Fourth Investments to collect the amount of the debt. Is Fourth Investments liable? Why or why not?