21.4. (12) Companies A and B have been offered the following interest rates on $1 million loans Fixed Rate Floating Rate Company A 7.4% LIBOR + 2% Company B 9.1% LIBOR + 2.7% A would like to have a floating rate loan and B would like to have a fixed rate loan. Design a swap that will provide a 2% payment to the bank acting as an intermediary and will be equally attractive to both parties. Draw a diagram showing the percentage rates of the cash flows of the swap