Panel 1: The kid on the left smiles and hands the boot to the kid on the right.
Panel 2: The kid on the right looks at the boot in their hands.
Panel 3: The kid on the right bends down to put on the boot.
Panel 4: The two kids feet next to each other as they stand side by side. The ones closest to each other have the boot on. The kid on the right says, "But now one of your feet will get wet if it rains."