1 - First, I make the rough sketch with white background
2 - Then I add an almost black divider to be a temporary guide. So the panels will be square as possible. Also, now I add the speeches here and made the base sketch.
3 - I made the background slightly dark for me to do the line art (btw I make a rough sketchy style for this comic so the lines are not completely clean). Also, I added the header here (watermark, page, and etc).
4 - Added the Base Color
5 - Made a duplicate for the base color and merged them down. Then I change the color balance to add +24 for the Red color.
6 - I clipped a new layer to it and add a slight dark blue color to make it dark because it's night. Then, I made the layer 38% opacity.
7 - Then, I removed the divider and make the background layer white again.