What is he looking at?
Spongebob is watching the TV.
What is the dog looking at?
The computer.
What is he looking at?
He is looking at a map
What is the cat looking at?
The cat is reading a book.
What is she looking at?
She is looking at her phone. She is using it to take a picture.
What are they looking at?
They are looking at their school work.
