This sad clown painting is clearly depicting a sad clown/bodybuilder who is sad that the circus announced random drug testing for steroids. Check out those shoulders! The "sad clown" is as tired a theme as there is, and comedians are always asked questions based on the assumption that they must be insane and filled with stifled anguish to want to get onstage and make people laugh. After all, to do that you must be crazy and sad, right?
I'm going to start a series of paintings featuring happy accountants.