Feathered Bubbles Michael Casad

The picture has something of this: whale, blower, dolphin, water, aquarium, underwater, swimming, mammal, wildlife, fin, ocean, fish, sea, motion, animal, frosty, zoo, dug-out pool.
Perhaps it’s a painting of a dolphin and a seagull in a body of water with a cityscape in the background and a seagull in the foreground.