After conducting a rate$-$sensitive analysis, a bank finds itself with the following amounts of rate$-$sensitive assets and liabilities $($RSAs and RSLs$)$ and fixed$-$rate assets and liabilities $($FRAs and FRLs$).$ The rate of return and cost rates on the accounts are also given in the following table:

$\backslash$table$[[$Assets$,\backslash$table$[[$Amount$],[($million $$)]],$Liabilities & Equity,$\backslash$table$[[$Amount$],[($million$]]],[$RSAs @ $4\mathrm{.}25\%,$$$322,$RSLs @ $3\mathrm{.}11\%,$$$200$

WHY DID WE PAY VARIABLE AND RECEIVE FIXED RATE?