Mary, the artist’s eldest daughter, is about twelve here. Margaret is about eight. This portrait is one of many written by Gainsborough from his daughters. Like most of them, he remained unfinished.
Only girls’ faces are registered. And, for example, a sketch of a cat, declared in the title, is hard to see.
Related Paintings 
Portrait of the artist’s daughters by Thomas Gainsborough 
Portrait of Mrs. Graham by Thomas Gainsborough 
Portrait of Mr. Andrews and his wife by Thomas Gainsborough 
Blue Boy by Thomas Gainsborough 
Portrait of Elizabeth and Mary Lynley by Thomas Gainsborough 
Portrait des filles de l’artiste – Thomas Gainsborough 
Group Portrait of Children Marchamp by Thomas Gainsborough 
A cart with a harvest by Thomas Gainsborough
Portrait of the artist’s daughters by Thomas Gainsborough Portrait of Mrs. Graham by Thomas Gainsborough Portrait of Mr. Andrews and his wife by Thomas Gainsborough Blue Boy by Thomas Gainsborough Portrait of Elizabeth and Mary Lynley by Thomas Gainsborough Portrait des filles de l’artiste – Thomas Gainsborough Group Portrait of Children Marchamp by Thomas Gainsborough A cart with a harvest by Thomas Gainsborough