Tell what is the profit or loss in the following transactions. Also find profit per cent or loss per cent in each case

(a) Gardening shears bought for Rs. 250 and sold for Rs. 325.

(b) A refrigerator bought for Rs. 12,000 and sold at Rs. 13,500.

(c) A cupboard bought for Rs. 2,500 and sold at Rs. 3,000.

(d) A skirt bought for Rs. 250 and sold at Rs. 150.