Hi Tanya, I’d sneak a UV Sphere in where the eye should go. 😉 You could also select all of the faces that you circled with the grease pencil and delete them so the sphere has a place to fit.
For the gill… we need to talk about “edge flow.” You will want to redesign this part of the fish so that edges and faces fit that curve you drew with the grease pencil. It will feel like you are creating your own “Dot to dot” activity in 3D.
I hope these hints were helpful.