Anchor: The second step-initial testing-can be done by applying logical tests to electronic data files or hard copy reports.
Entailed: Hard copy reports can be used during the second stage of testing.
Contradiction: Logical tests are theorized about but not applied during the second step of testing.
Contradiction: A bulldozer is sitting inside a garage.
Contradiction: The man strolls down the road.
Contradiction: Racial preference is not immoral nor is government  integration.
Contradiction: AICPA is an institute for certified public accountants.