Sentence 1: The Associated Press notes she's leaving two months after The New Yorker brought in a new publisher and began to merge operations with other Conde Nast publications to save money.

Sentence 2: The New Yorker is finally shutting down after Conde Nast decided they weren't making enough money.
Choices:
a). yes.
b). it is not possible to tell.
c). no.
Is this second sentence entailed by the first sentence?
c).