SEE REPORT Simple Present

Use: actions and facts that are true now or happen regularly.

Forms:
SINGULAR
is, am, -s, -es, - ies

Alice is early.
I am John McCormick. OR
I'm John McCormick.

Jack leaves work at six every weekday.
Jack possesses the needed skills.
Jack studies Japanese everyday.
PLURAL
are

We are early. OR
We're early.

You are John McCormick, aren't you? OR
You're John McCormick, aren't you?

Sally and Bill study in the library on Wednesdays.
I study at home.
You tell the funniest jokes.
NEGATIVE

Alice is not late. OR
Alice isn't late.
I am not John McCormick. OR
I'm not John McCormick.

Kazue does not leave work at six. He leaves at seven.  OR 
Kazue doesn't leave work at six. He leaves at seven.
NEGATIVE

We are not late. OR
We're not late. OR
We aren't late.
You are not John McCormick! OR
You're not John McCormick! OR
You aren't John McCormick.

Sally and Bill do not study in the library. OR
Sally and Bill don't study in the library.
I do not study at home. OR
I don't study at home.
You do not tell good jokes. OR
You don't tell good jokes.

Question Forms:
Are you John McCormick?            NEGATIVE: Aren't you John McCormick?
Is she old enough for this ride?    NEGATIVE: Isn't she old enough for this ride?
Am I invited?                                    NEGATIVE: I'm not invited?       NOTE: You may hear Americans ask, "Aren't I invited?" This is slang.
Does Mary need new shoes?    NEGATIVE: Doesn't Mary need shoes?
Do Sara and Mark get along?    NEGATIVE: Don't Sara and Mark get along?

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