Kayla Co. Ltd cash flow forecast shows that it will have to borrow $2m from Nana's Bank in four months' time for a period of three months. The company fears that by the time the loan is taken out, interest rates will have risen. The current interest rate is 5% and this is offered by Oheneba Bank on the required FRA. Required 6) What kind of FRA is needed? (i) What are the cash flows if the interest rate has risen to 7% when the loan is taken out? (i) What are the cash flows if the interest rate has fallen to 4.6% when the loan is taken out?