Playing golf with a dog

[Long63]

A man and his friend meet at the clubhouse and decide to play a round of golf together. The man has a little dog with him and on the first green, when the man holes out a 20-foot putt, the little dog starts to yip and stands up on its hind legs.The man's friend is quite amazed at this clever trick and says, "That dog is really talented! What does he do if you miss a putt?"
"Somersaults," says the first golfer.
"Somersaults!" says the friend. "That's incredible. How many does he do?"
"Hmmm," says the man. "That depends on how hard I kick him in the ass."