"Dog Tricks" joke

Bill and Ralph meet on the golf course and decide to finish off the round together. Bill has a little dog with him and on the next green, when Bill holes out with a 20 foot putt, the little dog starts yipping and stands up on its hind legs.
Ralph is quite amazed at this clever trick of the dog's and says, "That dog is really talented! What does it do if you miss a putt?" Bill replies, "Somersaults."
Ralph exclaims, "Somersaults! How many of them does it do?" Bill calmly replies, "Mmm, depends on how hard I kick it up the ass!"

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