Determine the oxidation state of $\mathrm{N}$ in the compounds in the reaction for the formation of nitric acid. Identify the oxidizing agent and the reducing agent.
$$
3 \mathrm{NO}_{2}(g)+\mathrm{H}_{2} \mathrm{O}(l) \longrightarrow 2 \mathrm{HNO}_{3}(l)+\mathrm{NO}(g)
$$