RCA-Victor

This makes such a good story--too good--that you just have to cross-check. "Francis observed that when he played the records of his dead brother's voice, the dog would run over to the phonograph and listen intently. Francis painted the scene, calling it "His Master's Voice" and tried to sell the painting."

"The painting His Master's Voice in its original form was completed during 1899 and originally showed the dog (who had in fact died four years previously) listening to a cylinder phonograph."

Or in more detail:

It is difficult to say how the idea came to me beyond the fact that it suddenly occurred to me that to have my dog listening to the phonograph, with an intelligent and rather puzzled expression, and call it 'His Master's Voice' would make an excellent subject. We had a phonograph and I often noticed how puzzled he was to make out where the voice came from. It certainly was the happiest thought I ever had.

Or in another page: "The little dog was puzzled by where the voice came from, and Barraud found it very amusing." ... and ... "Barraud named the painting "Dog looking at and listening to a Phonograph," and eventually he decided to rename it to "His Master's Voice.""

FWIW: "Nipper (1884–1895) was born in Bristol, England, and was a mixed-breed Jack Russell Terrier. The playful dog’s tendency to bite the backs of visitors legs earned him the name."

Yes, the story was a bit too good to be perfectly accurate...