A shopkeeper sells two items at the same price for Rs 2800 each. If he sells one item at 40% profit and other at 30% loss, find the loss incurred by the shopkeeper in the whole transaction.

C.P of 1^{st} item = 2800 × `100/140` = Rs. 2,000 C.P of 2^{nd} item = 2800 × `100/70` = Rs. 4,000 ∴ Total C.P = Rs. 6,000 and Total S.P = Rs. 5,600 ∴ Loss = 6,000 – 5,600 = Rs. 400

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