Two New Zealand firms, HiLife and LoLife face the following borrowing rates for a 5-year borrowing: Bond Issue (fixed rate) 5% Bank Borrowing (floating rate) BKBM + 1% HiLife LoLife 9% BKBM + 3% Suppose HiLife wishes to borrow on a fixed-rate basis and swap for floating rates (its financial manager considers that interest rates are likely to fall over the next 5 years) and LoLife wishes to borrow on a floating-rate basis and swap for fixed rates (its financial manager considers the firm's cash flows could not cope with any future interest rate rises). Show how an interest rate swap could be used to reduce the borrowing costs for both companies