Sentence 1: I worked myself up to be more and more distressed.

Sentence 2: I was so distressed I started hyperventillating.
OPTIONS:
- yes
- it is not possible to tell
- no
Is this second sentence entailed by the first?

Answer: it is not possible to tell

Sentence 1: Finally, convinced that the sun would strike miles to the south, he rolled across the scorching surface of the stone block and dropped to the north side of it.

Sentence 2: He made a good estimation of the sun's landing place.
OPTIONS:
- yes
- it is not possible to tell
- no
Is this second sentence entailed by the first?

Answer: it is not possible to tell

Sentence 1: Accountants and regulators who have historically driven changes to the financial reporting model do not have the same set of needs as users of financial statements.

Sentence 2: Users of financial statements have the same needs as accountants.
OPTIONS:
- yes
- it is not possible to tell
- no
Is this second sentence entailed by the first?

Answer:
no