I think the most amusing part of the story ‘A Horse and Two Goats’ is towards the end where Muni mistakenly thinks that the foreigner is offering him money for his two goats, though it is actually for buying the clay horse statue. As the language problem between the two men persists, they never really communicate with each other. But this is especially so amusing for the way Muni convinces himself that he has finally understood the matter. And what is more, the foreigner misleads Muni by showing interest in his pets as a part of his courtesy.
 
Though apparently Muni misunderstands the American and takes the money as a price for his goats, this does no harm to any of them. Both get what they wanted — the clay horse for the foreigner and the money for starting a business for Muni. So, it’s a win-win for everyone. That brings more pleasure to the reader. 
 
Finally, the way the author describes it, makes it a fun to read. A subtle tone of humour makes the portion enjoyable.

“The foreigner followed his look and decided that it would be a sound policy to show an interest in the old man’s pets. He went up casually to them and stroked their backs with every show of courteous attention. Now the truth dawned on the old man. His dream of a lifetime was about to be realized. He understood that the red man was actually making an offer for his goats.”