百
=
一
+
白
:
Mnemonic symbol: a one hundred 元 bill.
Beelzebub (b) enjoys preparing to allure mortals. In the airplane's living room (ai3) he's waving a flute (一) as a magic wand and enchanting one hundred white flags (白) to look like one hundred (百) one hundred 元 bills (百).
年
=
午
+
丨
+
一
:
Nefertiti (ni) is having lunch (午) in the anthill's kitchen (an2). Unfortunately they didn't have any cutlery left so she has to use a dinosaur bone (丨) and a flute (一) instead of fork and knife. It will take her a whole year (年) to finish her lunch this way.
It takes ten years to nurture a tree, but a hundred years to train a man (idiom) / fig. a good education program takes a long time to develop / cf. 十年樹木,百年樹人|十年树木,百年树人