Text: Hard as it may be to remember in a bull market, society doesn't get any richer when UPR exchanges its cash for Pennzoil's shares.
Entailment: Society doesn't get any richer when UPR exchanges its cash for Pennzoil's shares, hard as it may be to remember that in a bull market.
Contradiction: No matter how easy it is to remember in a bull market, we should be reminded that society gets richer when UPR exchanges its cash for Pennzoil's shares.