Text: He kept a personal ledger in which he recorded all the money he spent, even the $118 he paid for his wife's engagement ring, which he listed under Sundry Expenses.
Entailment: His personal ledger chronicled his spending, including the $118 spent on his wife's engagement ring under "sundry expenses".
Contradiction: His personal ledger chronicled his spending, including the $120 he spent on his wife's engagement ring as clearly stated upon the pages.