It has been shown previously that Josh is quite the artist (here and here), so he must have been doing at least a little bit more art since then. Rest assured that the one that broke into forty pieces is not one of the ones shown in the previous strips. Those are intact. I wouldn’t be that mean to Josh to destroy a work he had already displayed.
In the third panel (the Silent Penultimate Panel, of course) I was trying to get Floyd to convey a “I don’t believe you, and there’s no way you could be telling the truth” type stare. I think I succeeded.