Sentence 1: This would be offset, however, by annual losses of more than $40 million to the U.S. dairy and beef sectors because of lower prices for products.

Sentence 2: Annual losses would top $40 million.
Is this second sentence entailed by the first?

Answer: yes

Sentence 1: That's the difficulty.

Sentence 2: It's always easy.
Is this second sentence entailed by the first?

Answer: no

Sentence 1: he had a swordsman to train his people.

Sentence 2: His people were trained and soon were experts.
Is this second sentence entailed by the first?

Answer:
it is not possible to tell