完
=
元
+
宀
:
Willy Walrus celebrates finishing his degree just inside the anthill's kitchen. He wears a graduation cap, gets lots of coins and somebody waves with a checkered flag.
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.