Aged up adult Tanya Degurechaff from The Saga of Tanya the Evil riding a guy reverse cowgirl style as she gives another a handjob. Background would be 1940s style office. The men would be naked, Tanya would be slender with medium breasts and just have her hat on with a maniacal expression, references are attached.

Akko bending forward holding her ankle (like reference image, but looking backward so we can see her face and butt at the same time) skirt flip and her butt is red from spanking and she is making annoyed face expression

Diana standing behind her, armed crossed, holding her Magic Wand in right hand, making expression as reference.

a flaying wooden hair brush, it's surrounded in greenish magical aura, flaying in the air behind akko butt as it spank her repeatedly .