You currently borrow money at a fixed rate of 5%. However, your operating income is heavily dependent on changes in interest rates (direct relationship). You would like to reduce the volatility of your EPS and are considering interest rate swaps. Should you enter into a swap agreement where you pay a fixed rate to the bank and receive a floating rate or should you pay a floating rate to the bank and receive fixed. Explain how this will reduce the volatility of your EPS.