Are they going to the office?
No, they are not. = (No, they're not/ No, they aren't.)
Are they going to the market?
No, they are not. = (No, they're not/ No, they aren't.)
Where's he going?
He's going to the office.
Where are you going?
I'm going to school.
Are you going to the zoo?
Yes, I am.
Where are you going?
We're going home. (I'm going home.)
Are we going to the repair shop?
Yes, we are.
Where's he going?
He's going to the clinic.
Where's she going?
She's going to the factory.
Where are they going?
They are going to the bakery.