Sentence 1: The collecting entity accounts for the disposition of revenue as part of its custodial activity.

Sentence 2: The collecting entity doesn't account for disposition of revenue.
Is this second sentence entailed by the first?

Answer: no

Sentence 1: Germany celebrated the 10 th anniversary of the fall of the Berlin Wall.

Sentence 2: Not everyone felt there was a reason to celebrate.
Is this second sentence entailed by the first?

Answer: it is not possible to tell

Sentence 1: yeah yeah yep i'm still here

Sentence 2: Yep, I'm still here on the phone.
Is this second sentence entailed by the first?

Answer:
it is not possible to tell