“Here you are.”
Here you are. accompanies handing something to another person. It serves the same purpose as Here you go! in A1-17.
A1-19 / CEFR A1 / EPISODE 19
Buying stationery
SceneAt the stationery shop.

WORDS & CONTEXT
Here you are. accompanies handing something to another person. It serves the same purpose as Here you go! in A1-17.
With a rising tone, That's it? expresses surprise that there is so little. With a falling tone, That's it. can mean “That's everything” or “We're finished.”
So you. informally means “Very typical of you,” with so emphasizing you. Here gray suggests something dull or plain. Tina, who loves pink and sparkle, teases Frank for buying only pencils and a notebook: plain, but very much his style.