Answer:
1: 18
2: P
Explanation:
1: each number in the second row is the square of the number in the first row but it's kinda backwards! for example 4×4=16 writing it backwards would be 61.
now: 9×9=81 and the backwards would be 18
2:the code for each letter is the number of its ends! like: A has 2 ends. S has 2 Ends. O doesn't have any ends.
now: the only letter left with 1 end is P