Hinches sends this in: “I think it has to do with the doughnuts being the crime scene, The white circles were drawn by the cop with the white marker in his hand around the alleged dropped donuts. The look on his face seems to suggest after drawing the circles, either he or both of the cops explaining what happened ate the evidence. However, why is the ground under the white circles so dark? Does that have some meaning?”
Comics I Don't Understand 
Perhaps dropping donuts is the crime with the circles representing the locations? Doubt that even cops would eat donuts off a dirty sidewalk.
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I think the dark shade of the pavement is purely a means to bring out the contrast of the chalk circles, which are an essential part of the joke.
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In case some papers still print in black and white.
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“He dropped the donuts.”
A phrase I will start using in comment streams soon.
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I believe they were powdered donuts dropped onto the evidence, leaving the white rings behind.
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The ground the cops are standing on is practically white.
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Late to the discussion but there’s a persistent myth regarding crime scenes and the supposed use of chalk outlines of bodies in crime scenes to mark positioning. The white rings here were drawn around the donuts as if they were bodies.
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