(i) CP = Rs.620 and SP =Rs.713

Since SP is more than CP. So, it is a case of Gain.

Gain = SP- CP

= 713 - 620

= 93

= 15%

(ii) CP = Rs.675 and SP = Rs.630

Since CP is more than SP. So, it is a case of Loss.

Loss = CP- SP

= 675 - 630

= 45

= 6.66%

(iii) CP = Rs.345 and SP=Rs.372.60

Since SP is more than CP. So, it is a case of Gain.

Gain = SP- CP

= 372.60 - 345

= 27.60

= 8%

(iv) CP = Rs.80 and SP = Rs.76.80

Since CP is more than SP. So, it is a case of Loss.

Loss = CP- SP

= 80 – 76.80

= 3.20

= 4%