An insurance company has 200 million invested in securities yielding Libor+5% financed with longtem,liabilities of200 million costing 8% fixed. A co mmercial bank has $200m lior tloating rate liabilities that cost LIBOR + 4% financing ongterm,mortgagesyielding 2RTRed rate. a) What is the risk exposure of the commercial bank? b) What is the risk exposure of the insurance company? c) What would be the cash flow goal of each company if they entered into a SWAP agreement? Give an example of a swap agreement between the two banks. Make a chart to explain your