Sentence 1: 1913: Congress Creates IRS To Unite Nation Against Common Enemy

Sentence 2: The IRS was made in 1874.
Is this second sentence entailed by the first?

Answer: no

Sentence 1: that's very true i don't know if they just take it for granted that they you know it's an American commonwealth they really don't have to advertise that much but that is an interesting point but i i believe it's a very popular vacation destination

Sentence 2: They don't advertise it much because they know it's a popular area in America.
Is this second sentence entailed by the first?

Answer: yes

Sentence 1: Jon looked at San'doro.

Sentence 2: It was San'doro that Jon was looking at.
Is this second sentence entailed by the first?

Answer:
yes