How to read Nancy - a study on 3 panel gags

Some of what I have been researching this week is how to execute a joke on paper. I read a great essay on 3 panel humour in comics, with a close study on the comic 'Nancy'. You can read the full essay here by Mark Newgarden and Paul Karasik, below is a excerpt and they have just now realised a book based of of the essay with fantagraphics which is available to buy here.