Sentence 1: We wanted to show that we were a part of the community and that they were a part of us, Padilla said.

Sentence 2: They didn't want to show they care about the community.
Is this second sentence entailed by the first?

Answer: no

Sentence 1: The Plan emphasizes LSC's State Planning Initiative, as well as the increased use of technology, as significant strategies for expanding access to, and availability of, civil legal services throughout the United States.

Sentence 2: The availability of legal services throughout the United States was the biggest concern of The Plan.
Is this second sentence entailed by the first?

Answer: it is not possible to tell

Sentence 1: As a general rule, any difference between the sales proceeds and book value is recognized as a gain or loss when the asset is sold.

Sentence 2: The sum of the book's value and sales proceeds is recognized as gain or loss.
Is this second sentence entailed by the first?

Answer:
no