Anchor: a man about to snorkel while on a beach near a boat.
Entailed: The man is near some water.
Contradiction: The man is smoking a pipe.
Contradiction: An orchestra plays at the theater.
Contradiction: Auditors and the continued scrutiny of internal controls was a need that the participants touched on.
Contradiction: The country was plentiful.
Contradiction: The person is named Kirby.