Do the following two code segments perform the same operation?

$($$at $=$ temporary register used by Assembler when converting Pseudo instructions to core

instructions$)$

Code$1$:

Start: bgt $$s0,$$$s1,$ Label

j Exit

Label: #task

Exit:

Code$2$:

Start: slt $at$,$ $s$0,$ $s$1$

beq $$at,$$$0,$ Label

j Exit

Label: beq $s$0,$ $s$1,$ Exit

#task

Exit:

True

False