    Sentencé'1: Market. sentiment was subdued after.  Interhational-Business ‘Machines In¢ - IBM.N said  ‘U.S: securities regulators Wwére: investigating: the  accounting -of: the world ."s’ largest: computer.  company’    Sentence’ 2: Market. sentiment was:also, eautius  after.International. Business Machines Inc : 1BM.N-  said that federal securities ¢équiators had begun  an investigating into its. accounting              