premise: Two men are in blue life jackets and sitting on innertubes with 'Crusher' written on them in the middle of a body of water. hypothesis: Two men sit on innertubes in the middle of a body of water.
entailment: Sit and sitting are equivalent terms in this situation; each man is on an innerrtube.|entailment: Two men in blue life jackets are a type of two men.|entailment: Sit on innertubes is a rephrasing of sitting on innertubes.