Sentence 1: The state is divided into four administrative regions , with offices in Jackson , Nashville ( also the location of the headquarters ) , Crossville and Morristown .
Sentence 2: The state is divided into four administrative districts , with offices in Jackson , Crossville and Morristown ( including the location of the headquarters ) , Nashville .
Question: Do Sentence 1 and Sentence 2 express the same meaning? Yes or No?