You work for a bank, and you are given the task of designing swap agreements in two scenarios: a. Companies A and B have been offered the following rates per annum on a $20 million 5-year loan: Company Fixed Rate Floating Rate Company A 5.0% LIBOR +0.1% Company B 6.5% LIBOR +0.5% Company A requires a floating-rate loan; company B requires a fixed-rate loan. Design a swap that will net your bank, acting as intermediary, 0.3% per annum and that will appear equally attractive to both companies