The following table shows the interest rates available to two firms, Firm A and Firm B, for borrowing funds. Debt market A (%) B (%) Differential (%) Fixed-rate funds 8.00 6.20 Floating-rate funds BBSW+1.20 BBSW+0.70 Net differential 1.80 0.50 1.30 Given the information in the table above, Firm A should: enter a swap, under which they agree to pay a floating rate to Firm B, while receiving a fixed-rate from Firm B enter a swap, under which they agree to pay a fixed-rate to Firm B, while receiving a floating rate from Firm B enter a swap, under which they agree to pay a floating rate to Firm B, while receiving a floating rate from Firm B