please correct and complete both problems

Brief Exercise 6-25 (Algo) Timing of revenue recognition; licenses (L06-7) Saar Associates sells two licenses to Kim & Company on September 1, 2021. First, in exchange for $110.000, Saar provides Kim with a copy of its proprietary investment management software, which Saar does not anticipate updating and which kim can use permanently. Second, in exchange for $99,000, Saar provides Kim with a four-year right to market Kim's financial advisory services under the name of Saar Associates, which Saar advertises on an ongoing basis. The trade name "Saar Associates" is not well known in the marketplace and the owner provides no advertising or other benefits to a licensee of the Saar Associates trade name during the license period. How much revenue will Saar recognize in 2021 under this arrangement if Saar reports under U.S. GAAP? (Do not round Intermediate calculation.) Answer is complete but not entirely correct. Revenue $ 230 Kerianne paints landscapes, and in late 2021 placed four paintings with a retail price of $230 each in the Holmstrom Gallery Kerianne's arrangement with Holmstrom is that Holmstrom will earn a 20% commission on paintings sold to gallery patrons. As of December 31, 2021, one painting had been sold by Holmstrom to gallery patrons. How much revenue with respect to these four paintings should Kerianne recognize in 2021? Revenue