i need help with these two questions

On December 19, 2020, Acme Corp. received a $70,000 order from a customer. The product was delivered on December 28. Acme typically requires customers to make payment within 60 days of delivery, but in this case Acme offered the customer a 2% discount if payment is made within 30 days. If the customer does not pay by January 27, the customer must pay the full $70,000 by February 26. As of December 31, 2020, Acme believes there is a 75% chance the customer will pay by January 27. How much revenue for this sale will Acme recognize in its 2020 income statement? (just enter the number, without any commas or a dollar sign)Acme Corp. hired an employee on November 1, 2020. The employee will be paid an hourly wage of $18. The employee worked 100 hours during November and was paid $1,800 on December 7. The employee worked 120 hours during December and will be paid $2,160 on January 7, 2021. How much in wages expense for this employee will Acme report in its fourth-quarter income statement, ending December 31, 2020? (just enter the number, without any commas or a dollar sign)