亏欠

亏 = 二 + ㇉ : Mnemonic symbol: a lucky leprechaun. The leprechaun (亏) wants to propose to Karl Koala (ku) and uses the romantic moment in front of the Eiffel Tower (ei1). Unfortunately he has no ring, so he uses a capacitor (二) of which he bent the legs to build a ring. He's quite lucky (亏), because right after he gives the ring to Karl, a lightning bolt (㇉) strikes and hits poor Karl Koala. Had the leprechaun kept the ring, the lightning bolt would have hit him instead.

欠 = ⺈ + 人 : The Queen of Hearts (qi) is pretty annoyed by Neanderthal Man (人), who is quarreling with the crane (⺈) in the anthill's bathroom (an4). Neanderthal Man (人) owes the crane money, and the crane is waving with his IOU note (mnemonic symbol for 欠).