Images of two different specimens for a foraminifera called Peneroplis planatus. These remains were found on Levante Beach, Benidorm, Spain. The creatures exist in present time. Images taken with a Kodak Easyshare LS273 camera using an Orion microscope at 40x magnification. While the microscope does not have model number on it, I believe it is the S400 which is listed on amazon.com for about $60.
Thanks to Michael Hesemann for the specimens and his great website that makes identifications a much easier task.