initial_group, with a length of 26 to group words by their first letter.ideas array and add the suffix of each word (excluding the first letter) to the corresponding set in initial_group.answer as 0 to store the count of valid names.i and j.num_of_mutual that appear in both groups i and j.answer by 2 * (len(group[i]) - num_of_mutual) * (len(group[j]) - num_of_mutual) to account for all valid swaps between the two groups.answer as the total count of distinct valid company names.