Careful, He Might Hear You (1983)RFF
Young girl (7) briefly seen topless.
PS who is 8, goes to a new school, during recess he is taken to the basement by an bigger girl, while the entire school watches she makes him pull down his pants, (and his under panties as she calls them) and she spanks him. She tells him "if he yells out she will do it again tomorrow, and the next day and the next."
♂ boys (5), age: from 8 to 9 years old.
♀ girls (5), age: from 8 to 9 years old.