Would have desired a better focus on this lovely creature, but rest assured that the delivery is super strong and guaranteed to invoke laughter on the lips of the observer.
This only works as a photograph, not as a comic, because the photograph makes it more real and thus more funny. I find that to be a particularly good application of the challenge. 9
The dog is sweet, maybe the eyes could be a little bit more in focus and I am also not sure about the composition. For me, there is a little bit much of the background landscape. The idea is nice, the first thing that came to my mind is a man on the other seat, with hanging tounge, looking like a happy dog or something like that. :-)