Problem 8] Companies A and B have been offered the following rates per annum on a $40 million four- year loan: Company A: Company B: Fixed rate 6.0% 7.8% Floating rate LIBOR + 1.1% LIBOR + 3.7% Company B requires a floating rate loan; Company A requires a fixed-rate Loan. Design a swap that will net a bank, acting as intermediary, 0.3% per annum and that will appear equally attractive to both companies. (10 points)