关
=
丷
+
天
:
A mean crocodile (丷) is chasing Gitta Giraffe (gu) in front of the anthill (an1). It almost caught up, when an angel (天) appears and pushes its off button (mnemonic symbol for 关) to save Gitta Giraffe.
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.
国
=
囗
+
玉
:
Mnemonic symbol: a nation's flag. Let's say the Chinese flag.
In the observatory's kitchen (o2) Gitta Giraffe (gu) is practising her ballet performance. She got a whole crate (囗) full of jade bracelets (玉) and flags (国) and fixed one flag to each jade bracelet. This makes a perfect combination for throwing the ring with the flag waving behind it and catching the ring again after a few pirouettes.
境
=
土
+
竟
:
Joan of Arc wants to start her own kingdom and starts with claiming her own territory in the engine's bathroom. She created some walls out of mud but because she has no money to pay, she has a very inexpensive border control consisting of Jacks in their boxes.