Anchor: They are classified as (a) offsetting receipts (i.e.
Entailed: The materials here considered to be offsetting receipts.
Contradiction: They are not considered (b) offsetting receipts
Contradiction: A man stands silently.
Contradiction: Two men pose with their backpacks.
Contradiction: The command was easy to disobey physically. 
Contradiction: A person is walking their dog while skating.