Anchor: An SEC registrant must file a Form 8-K when its external auditor resigns, declines to stand for reelection, or is dismissed.
Entailed: SEC registrant should file form 8k when external auditor is dismissed 
Contradiction: No one needs to file any forms when an auditor resigns 
Contradiction: No one is saying that Disney will be working on Beowulf.
Contradiction: Two men are next to a microscope.
Contradiction: Little girl walking with her mom.
Contradiction: A person is sitting down.