Need a translation on a silly little Death Note comic.

[Aquila]

http://img215.imageshack.us/img215/4691/doa012tq7.jpg

Ah, yes. I understand that the general idea of the comic is that Light tried to sit all hunched over like L does, and apparently hurt his back doing it (which I can also testify to; remind me to never sit like that for extended periods of time ever again).

But anyway, I'd like to know what they're saying, por favour.

[deadfishy00]

no hablo espanol compadre <-- my extent of spanish

i only know the main characters name so...
l = light
a= the devil dude
e= the squatting dude


p1: (park setting?)
l: here, you dont have to worry about how you look sitting like that ha ha
e: yea, for me, i have to sit like this. if i sit like everyone else, my reasoning (sees out of context, someone correct me) power goes down by 40%

p2:
l: ...
(so if you sit like that, your reasoning power goes up by 40%?!)

p3:
a: light... what are you doing?
l: nothing at all ryuuk
*tried copying him*
*keyboard noise*

p4:
a: ...light...
l: i told you, nothing at all...
*blood circulation gone from legs*

[Aquila]

Thank you ^_^

Also, "the devil dude" is Ryuk and "the squatting guy" is L. Just F-Y for your I.