Company A has loan outstanding of Rs. 100 Crore on which it pay 5.2% fixed interest rate. It wants to convert it to a liability of Floating Rate, Company B borrowed Rs. 100 Crore at Floating Rate (MIBOR+0.1%) and intends to convert it to a fixed rate borrowings. Show how swap arrangement can be made between A and B and their net cash flows on the first payment date if companyB agrees to pay 5% to A and A agrees to pay MIBOR to B.