premise: A older man cutting a cake for two girls sitting at a table. hypothesis: People eating cake inside.
entailment: In this case, sentence 2 does not logically follow from sentence 1.  The second sentence claims that people are eating cake, a detail which is not strictly mentioned in the first sentence.  The first sentence says only that the man was cutting a cake "for" two girls at the table.  This could imply that the girls were about to eat the cake, or that they were about to have a food fight.  The girls are said (in sentence 1) to be sitting at a table, which usually takes place inside, but could also be at a picnic table outdoors.  Ergo, sentence 1 does not imply sentence 2.