Who is the humor targeted at in the celebrated jumping frog of calaveras county

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Explanation:

The structure of the story allows Twain to poke fun at two comic victims at once: the narrator and Jim Smiley. The narrator is one target, as he suspects that the entire situation is a set-up by his friend to make him listen to Wheeler's stories about Jim Smiley. As a hostage to Wheeler, he is the source of his friend's joke.