Anchor: By subjecting all state agencies to the rigorous discipline of preparing financial reports and having them audited, the Comptroller increased accountability for data accuracy beyond that required to receive an unqualified audit opinion.
Entailed: By subjecting state agencies to the discipline of preparing finance reports and having them audited, the comptroller increased data accuracy and accountability.
Contradiction: By not subjecting state agencies to the discipline of preparing finance reports and having them audited, the comptroller increased data accuracy and accountability.
Contradiction: Two boys watch two girls sew seams with a machine.
Contradiction: The  man is wearing a gray sweatshirt.
Contradiction: The girl has a boat anchor in her ear
Contradiction: People are walking in the city.