It's pretty funny! I liked the second chapter better, though. The first one works but I got confused towards the end. Try to separate your speech bubbles, like, if two characters are talking never marge them together. Also, add the arrows to the bubbles, I had to guess who was asking who about the anime episode. WATCH YOUR SPELLING! The thing about visual and written comedy is that it has to be precise. If you have a spelling mistake or missing a punctuation mark, it can throw off the readers and have them go "wait, what?"
The first chapter was getting funny but then you ended it with this really confusing back-and-forward between the two guys. I LOL'ed at the "tried anal... on me" part. That was pretty funny! But then it kind of got lost in the chaos of the last panel. I think your humor is great, you just need to tighten up your comic making skills a little bit more and you'll be golden!