A piece of Bark?? Yummy!
But what do we know about Racoons? Or Raccoons? For one, we can spell it either way… Also, according to fun facts, there has only been one recorded incident of a Raccoon passing on Rabies to a human… It’s also well established that Raccoons are the “clever ones” in the animal kingdom, as evidenced by their dexterous forpaws, an repeated depictions of getting the best of humans and other animals… Like this scene and this scene from the John Candy Classic, “The Great Outdoors.”
The Daily Trail 
Once in awhile Allen gets quite good with his compositions and settings. So I have to give him credit where credit is due.
Here we have an example of Allen using what I call the “Voice Over Pause” technique, where a scene is frozen in time and shown from two points of view (i.e. each panel), while the “off-scene” narration unfolds. It reminds me of the technique used in films and commercials where a scene freezes, then the camera “walks around” the scene as the audio sales pitch continues for some new car. Or think of the film “The Matrix”.
This is not the same thing as the so-called “continuous narration” technique popular in some European medieval paintings and Chinese landscape paintings, and exploited so cleverly by Frank King in his early “Gasoline Alley” Sunday strips.
Yet, Allen shows also some comic strip hipness with Andy’s tail breaking the wall in panel two. It seems a bit jarring, given the context and content, but it still shows a sense of humor that is refreshing.
Finally, I think Allen was very clever using the flowering plant in the lower right of panel one and lower left in panel two as a compositional motif that ties the scenes together, even with the different points of view.
So, even though the content is clearly just filler material and pointless from a plot’s point of view, it’s nice to see that Allen at least made the visuals interesting to linger over.