According to Jim (2001)

S01E03 The Cat Came Back

Cheryl is heartbroken when her beloved 15-year-old cat, Mr. Feeney, passes away. She asks Jim to dig a grave in the backyard, but he’s eager to catch a Bears game. Instead, he places the cat in the garage freezer, intending to handle the burial afterward. When Cheryl discovers this, she feels deeply hurt, believing Jim doesn’t appreciate her loss. Overcome with guilt, Jim organizes a heartfelt funeral for Mr. Feeney and surprises Cheryl with a new dog. Initially resistant, she gradually warms up to the new pet, finding joy in their budding companionship.