    Sentence 1: Market sentiment was subdued after  International Business Machines Inc “ IBM.N said,  US. securities regulators were investigating the  accoigitim. of the world: 's largest: computer:  cor 7    Sentence 2 Mirket sentiment was also cautious  after _Internitional "Business, . Machines. Inc  IBM.N. said that federal securities regulators had  beguo.an investigatipg into its accounting .   .