Consider a hypothetical 2.5-year swap initiated on 03/08/2021, between Company A and Company B. Company A agrees to pay to Company B an interest rate of 5% per annum on a notional principal of $100 million and in return Company B agrees to pay Company A the six-month LIBOR on the same notional principal. The agreement specifies that payments are to be exchanged every 6 months and the 5% interest rate is quoted with semiannual compounding. Please calculate the cash flows for Company A: Please calculate the cash flows for Company B