"Dead Seagull" joke

A woman went to the beach with her children.
Her 4-year-old son ran up to her, grabbed her hand, and led her to the shore where a dead seagull lay in the sand.
"Mommy, what happened to him?" the little boy asked.
"He died and went to heaven," she replied.
The child thought for a moment and said, "And God threw him back down?"

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