Sentence 1: Attention should be paid to the physical setting, to the people who are served by the program, and to variations in treatment.

Sentence 2: Physical appearance doesn't matter.
Is this second sentence entailed by the first?

Answer: no

Sentence 1: But, come to think of it, she does look a bit pale.

Sentence 2: She's very tan as of late.
Is this second sentence entailed by the first?

Answer: no

Sentence 1: It's a tidy step from here.

Sentence 2: It will take a long time to get there.
Is this second sentence entailed by the first?

Answer:
it is not possible to tell