Sentence 1: According to the United States Census Bureau , the town has a total area of , of which is land and , or 1.35 % , is water .
Sentence 2: According to the United States Census Bureau , the city is a total area of which land and , or 1.35 % has , is water .
Question: Do Sentence 1 and Sentence 2 express the same meaning? Yes or No?