Mel and her friend Sue / 33 years old (+)
Mel and her friend Sue are 33 years old
Sam/ a teacher (+)
Sam is a teacher
It/ ten o'clock in the morning (+)
It's ten o'clock in the morning
The clothes in this shop / very nice (-)
The clothes in this shop isn't very nice
A cup of coffee/ 2.99 dollars (+)
A cup of coffee is 2.99 dollars
Zak and his brother/ doctors (+)
Zak and his brother are doctors