A man has sex with a prostitute. First, there's a few seconds of oral sex, except that you see only the top of the prostitute's head and the man's head and upper body. That cuts immediately to a sex scene of about 30 seconds. You see the prostitute topless, obliquely from behind. You see her bare back and the side of one breast.
A woman takes a man's hand and slides it down the front of her pants so he can grope her. She enjoys it for a few moments and then has him stop. There's no nudity.