Saturday Evening Post - Cartoon #19

Since this cartoon was published by the Saturday Evening Post way back in its September 1980 issue there is probably no way to know what Don was thinking as he sketched this gag.  He's always enjoyed adding detail to his drawings, and this is a good example.  We have birds in the sky: So is the ship close to land?  Is that smoke rising from the sinking vessel?  Other passengers are bobbing about.  And, are those straws in the glasses - ice cubes, too?