Reference-rate lending: Suppose two companies want to borrow money from a bank for a period of one year. Company A has excellent credit, whereas Company B's credit standing is reference + 2. The current reference rate is 8.75 per cent, the 1-year Treasury bond yield is 5.35 per cent, the 3-month Treasury note yield is 4.54 per cent, and the 10-year Treasury bond yield is 5.22 per cent. What are the appropriate loan rates for each customer?