This came from a Heavy-R video, but I don't know where to find the original video, as you can see the top of the speech bubble is cut off. That's another one of these "Hentai-boys" comics that features a sailor farting, but this is the first one to find of a man on the toilet.

Do you know the source to the original comic/video, please reply? Also if you've found any other of these "hentaiboys" comics featuring a man on the toilet, also reply.