垫款

垫 = 土 + 执 : Dorothy Gale (di) built an air cushion (垫) vehicle out of dirt (土) in the anthill's bathroom (an4) and happily rides it in circles, until a police officer appears and asks for her license (执).

款 = 士 + 欠 + 示 : Karl Koala (ku) took the bachelor (士) out for dinner to the anthill (an3), but yet again he didn't bring enough money so he wants to give the bachelor an IOU note (欠) once more. The bachelor then pulls out a guideon (示) showing that he's a member of some special force, and that Karl Koala, because of his greed, will have to pay a fine (款).