"Here you are!"
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as usually, this is about context - or the lack of it. Imagine someone asking for a piece of cake - "kann ich bitte ein Stück Kuchen bekommen". While handing over the plate, the answer is "bitte sehr" or " bitte schön" or just "bitte". This can be translated "here you are" - "da hast du (the person asking) es (the piece of cake)".
Piece of cake, isn't it?