The table below provides the borrowing rates for Ryanair and Coillte in the fixed and floating rate markets. If Ryanair wants to borrow at a floating rate of interest and Aer Lingus wants to borrow at a fixed rate of interest, outline the Interest Rate Swap Contract that could be constructed to achieve these goals making it equally as attractive for each company:

	Fixed Rate	Floating Rate
Ryanair	3.7%	SOFR + 1.1%
Caoilte	4.9%	SOFR + 2.0%