Bleak Manga Panel with Dead Horse

Create a stark black-and-white manga panel in fine pen-and-ink line art with screentone shading, framed by a thin rectangular border on a mostly empty white background. In the center foreground lies a dead, emaciated horse or donkey collapsed on its side, ribs and bones visible, legs bent awkwardly, head down in a dark pool of blood or shadow with scattered dirt and small stones around it; render the animal with gritty crosshatching and realistic anatomical detail. On the left stands a young woman in profile facing right, wearing a dark long-sleeved blouse, long dark skirt, and black ankle boots, with straight long black hair and hands in her pockets; place an opaque soft gray rectangular blur over her face. On the right stands a second young woman in profile facing left, wearing a light blouse with billowy sleeves, a high-waisted long dark skirt, socks, and flat shoes, with short wavy light hair; place an opaque soft gray rectangular blur over her face. Add exactly 2 vertical Japanese speech bubbles: the left bubble beside the dark-haired woman says [left speech bubble text], and the right bubble beside the short-haired woman says [right speech bubble text]. Keep the composition quiet, clinical, and unsettling, like a seinen manga scene, with high contrast, minimal background detail, crisp ink outlines, and subtle halftone textures.