税负

税 = 兑 + 禾 : Sheldon Shrimp opened an exchange booth in the Eiffel Tower's bathroom, and shortly thereafter a tax collector visits to collect the tax. Sheldon's business was rather mediocre though, so he can only offer a bowl of cereals as payment.

负 = ⺈ + 贝 : Mnemonic symbol: an opossum (负鼠) who carries her babies on her back.

A few pals practice their cosplay on the space station's bathroom. They want to reenact the town musicians of Bremen, and so Frieda Fuchs stands at the bottom, the crab is on top of Frieda, the crane is on top of the crab, the opossum is on top of the crane, and the opossum carries her babies on her back.