Anchor: The paper declared, A smile costs nothing, but it brightens up the moment for the one who flashes it, and the one who watches.
Entailed: It doesn't cost anything to smile but it has a positive effect on those who see it. 
Contradiction: The paper stated that a smile costs at least $100 and does not benefit anyone seeing it. 
Contradiction: A dog is being walked on the beach.
Contradiction: A woman is applying makeup to her eyes.
Contradiction: Two women are jello wrestling.
Contradiction: A man is outdoors, petting his bulldog.