Ford Motor Co. and Apple Computer each need to borrow $100 million for five years . Table 1. below shows their credit ratings and available borrowing rates. Table 1. Company Ford Apple Credit Rating Fixed Rate Available c 3.0% Floating Rate Available 6.mth LIBOR+O.5% a-mth LIBOR Citibank offer swap terms to Ford and Apple, based on a notional principal of $100million: For five years, Ford will pay 3.5% fixed to Citibank and receive 6-mth LIBOR and for five years, Apple will pay 6-mth LIBOR to Citibank and receive fixed 3.25%. Calculate the cash-flows from this swap and explain the benefit to each party.