Examples :
- I am an actor.
I (am not) an actor. - You are happy.
You (are not) happy. - He is tall.
He (is not) tall. - She is my teacher.
She (is not) my teacher. - It is good.
It (is not) good. - This is a plant.
This (is not) a plant. - That is a refrigerator.
That (is not) a refrigerator. - We are colleagues.
We (are not) colleagues. - They are brothers.
They (are not) brothers. - These are tulip flowers.
These (are not) tulip flowers. - Those are story books.
Those (are not) story books.
Exercise – 23
Convert the sentences into negative based on “to be” verb in present tense :
- I am a lecturer.
- You are my teacher.
- John is a pilot.
- My sister is a designer.
- The dog is fat.
- We are relatives.
- They are policemen.
- Students are tired.
- The film is good.
- Dresses are attractive.

