Match the following terms with their definitions:
| List I (Term) | List II (Definition) |
| 1. Profit | a. The price at which an article is bought. |
| 2. Loss | b. The price at which an article is sold. |
| 3. Cost Price (CP) | c. When Selling Price > Cost Price. |
| 4. Selling Price (SP) | d. When Cost Price > Selling Price. |