a) The Walrus and the Carpenter' for Lewis Carroll's Alice Through The Looking Glass (published 1871) by John Tenniel'
b) 'Portrait of James Tissot' (1868) by Edgar Degas
c) The upper body becomes of Tissot becomes the walrus
d) The space underneath the arm would become the handkerchief
e) Tissot's head becomes the walrus' cranium and the space to the left of his head becomes the walrus' mouth area
f) The circular structure on the back of the chair becomes the oyster shell. The painting is perhaps too dark for me to work out what I am looking at there.
g) The canvas with paintings becomes the carpenter