1)
Why does it say "v'Kibel (singular) ha'Yehudim"?
1.
Vilna Gaon: All accepted like one.
2)
What is "Asher Hechelu La'asos"?
1.
Vilna Gaon: "V'Aso Oso Yom Mishteh v'Simchah" (18).
2.
Malbim: The open cities already accepted [to make Purim on] the 14th.
3)
What does "v'Es Asher Kasav
1.
Vilna Gaon: Mishlo'ach Manos and Matanos la'Evyonim.
2.
Malbim: The Kerachim will make [Purim on] the 15th. They had not accepted this by themselves.