Sentence 1: L. 104134 directed the Department to issue interim regulations within 30 days of the date of enactment.

Sentence 2: Interim regulations need to be issued by the Department within 10 days of the enactment date.
OPTIONS:
- yes
- it is not possible to tell
- no
Is this second sentence entailed by the first?

Answer: no

Sentence 1: GAGAS incorporate all AICPA field work and reporting auditing standards and the related SASs unless the Comptroller General of the United States excludes them by formal announcement.

Sentence 2: GAGAS occassionally formal announcements to exclude audit standards.
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: The resort sits on the east side of the wide bay, with the cruise port on the west.

Sentence 2: The resort is positioned on the eastern area of the broad bay.
OPTIONS:
- yes
- it is not possible to tell
- no
Is this second sentence entailed by the first?

Answer:
yes