Panel 1:
Tile and Marshmallow stand balanced on a long surfboard that moves through the air, Marshmallow at the front. They no longer wear their bowties or other fancy clothes.
Caption: We'll take Marshmallow's surfboard there.

Panel 2:
The surfboard from the side and turned vertically. We see only the feet of Tile and Marshmallow standing on the surfboard, the rest of them cut off by the panel border.
Caption: It can go perpendicular.

In place of a third panel, Tile and Marshmallow stand on the surfboard as it moves toward the viewer at an angle, breaking out of the regular panel confines and overlapping the previous panel's borders. Tile now stands at the front and reaches back to steady against Marshmallow's shoulder.