Dogs have to depend on humans for their food and lodging.
Whales travel hundreds of miles a year and they get their food and other things by themselves.
I think that a dog is smarter than a whale. The reason is dogs can do tricks, they can listen, and they can see. They don't get caught in nets like whales do. Whales are smarter because they know what tastes good and what doesn't. A dog on the other hand forgets what something tastes like in a second and still eats the same thing.