Please show an interest rate swap agreement in which Company A changes from fixed rate to floating rate and Company B changes from floating rate to fixed rate as an example of comparative advantage $($win$-$win$)$ situation. As a matter of fact, initially Company A will borrow at the fixed rate and Company B will borrow at the floating rate. Please decide on the rates yourself in the Table below such that both companies will be better off by making the swap agreement. Include a financial intermediary as well. Show the profits of each party. Give a numerical answer.