Premise: "A man jumps from a rock into the water."
Hypothesis: "Man laughing at drowning kid."
Do we know that the hypothesis entailed by the premise? Now, let's be accurate as possible. Some thinking first:

Show your work and conclude with the exact phrasing "Therefore, the final answer is [answer]." where [answer] is just the final number or expression that solves the problem.
user
The man cannot jump from a rock into the water and be laughing at drowning kid simultaneously. So, the answer is no.