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The image contains a table where you are asked to determine if various items were sold at a profit or a loss. Each row in the table lists an item with its cost price (C.P.) and selling price (S.P.), along with a section to note whether there was a profit or loss, and the corresponding percentage.

Let's break down the information:

1. **First Row**:
   - **Cost Price (C.P.)**: ₹87.35
   - **Selling Price (S.P.)**: ₹92.35
   - Profit/Loss: Since S.P. > C.P., there is a **Profit**.
   - Percentage: \[
   \text{Profit \%} = \left(\frac{92.35 - 87.35}{87.35}\right) \times 100 \approx 5.73\%
   \]

2. **Second Row**:
   - **Cost Price (C.P.)**: ₹89.00
   - **Selling Price (S.P.)**: ₹81.75
   - Profit/Loss: Since S.P. < C.P., there is a **Loss**.
   - Percentage: \[
   \text{Loss \%} = \left(\frac{89.00 - 81.75}{89.00}\right) \times 100 \approx 8.13\%
   \]

3. **Third Row**:
   - **Cost Price (C.P.)**: ₹89.00
   - **Selling Price (S.P.)**: ₹85.00
   - Profit/Loss: Since S.P. < C.P., there is a **Loss**.
   - Percentage: \[
   \text{Loss \%} = \left(\frac{89.00 - 85.00}{89.00}\right) \times 100 \approx 4.49\%
   \]

4. **Fourth Row**:
   - **Cost Price (C.P.)**: ₹38.50
   - **Selling Price (S.P.)**: ₹43.50
   - Profit/Loss: Since S.P. > C.P., there is a **Profit**.
   - Percentage: \[
   \text{Profit \%} = \left(\frac{43.50 - 38.50}{38.50}\right) \times 100 \approx 12.99\%
   \]

5. **Fifth Row**:
   - **Cost Price (C.P.)**: ₹36.00
   - **Selling Price (S.P.)**: ₹31.00
   - Profit/Loss: Since S.P. < C.P., there is a **Loss**.
   - Percentage: \[
   \text{Loss \%} = \left(\frac{36.00 - 31.00}{36.00}\right) \times 100 \approx 13.89\%
   \]

6. **Sixth Row**:
   - **Cost Price (C.P.)**: ₹79.00
   - **Selling Price (S.P.)**: ₹76.50
   - Profit/Loss: Since S.P. < C.P., there is a **Loss**.
   - Percentage: \[
   \text{Loss \%} = \left(\frac{79.00 - 76.50}{79.00}\right) \times 100 \approx 3.16\%
   \]

### Summary:
- **Profitable Transactions**:
  - Row 1: Profit of 5.73%
  - Row 4: Profit of 12.99%
  
- **Loss Transactions**:
  - Row 2: Loss of 8.13%
  - Row 3: Loss of 4.49%
  - Row 5: Loss of 13.89%
  - Row 6: Loss of 3.16%

Would you like more details or have any questions?

### Related Questions:
1. How can profit and loss percentages be used to make business decisions?
2. What happens if the selling price equals the cost price?
3. How can one calculate the overall profit or loss if dealing with multiple items?
4. Can there be a scenario where both profit and loss occur on the same item?
5. What other financial metrics are important to consider alongside profit/loss percentages?

### Tip:
To maximize profits, always consider both the cost price and potential selling price, factoring in any additional costs.

Explore detailed examples of profit and loss calculations, including cost price (C.P.), selling price (S.P.), and percentage calculations. Learn how to determine profit or loss based on transaction data. Suitable for high school students and beginners.

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