a) 計 -> 古 -> 吟 -> 念
計 KEI, haka(ru), haka(rau) - plan, total, measure
古 KO, furu(i) - old
吟 GIN - sing, chant, recite
念 NEN - thought, concern
b) 針 -> 古 -> 員 -> 財
針 SHIN, hari - needle
古 KO, furu(i) - old
員 IN - member
財 ZAI, SAI - money, wealth, property