i really need help on these 2 questions. please and thank you

Peter who runs a family orthodontics keeps his accounting records on a cash basis. During 2020, he collected $216,000 in fees from his patients. On December 31, 2019, Peter had accounts receivable of $18,000. On December 31, 2020, he had accounts receivable of $25,000. (Q) On an accrual basis, what was Peter's patient fee revenue for 2020? O $216,000 $208,000 Indeterminable $223,000 On December 20, 2020, MegaHit, Inc, enters into an agreement to sell the assets of its Entertainment Division which owns an amusement park in California. This sale represents a strategic shift that will have a major effect on the company's operations and financial results. During 2020, the Entertainment Division generated an operating loss of $3.75 million (before-tax), and other divisions of MegaHit, Inc. generated an operating loss of $2 million (before-tax). MegaHit's tax rate is 20%. Assume that MegaHit did not complete the sale before December 31, 2020. Additional information is as follows. Fair value (less costs to sell) of Entertainment Division's assets at 12/31/20 = $23.5 million Book value of Entertainment Division's assets at 12/31/20 - $26 million (Q) Determine what MegaHit, Inc. will report on its income statement for income or loss from discontinued operations (net of tax). O Loss of $6.25 million O Loss of $5 million Loss of $3.75 million Indeterminable