SIMPLE PRESENT
NEGATIVE
I am not / 'm not
You are not / aren't
He is not / isn't
She is
It is not / isn't
Plural
We are not / aren't
You are not / aren't
They are not / aren't
EXAMPLES
Singular
I am not a student of Spanish.
You aren't in Scotland.
My dog isn't sleeping.
Jane isn't a dancer.
It isn't winter yet.
Plural
You aren't playing console games.
My sisters Ann and Suzy aren't twins.