We are on vacation.
We were on vacation.
I am at home.
I was at home.
The computer is on.
The computer was on.
They are good students.
They were good students.
The birds are singing.
The birds were singing.
It is cold outside.
It was cold outside.
They are in the garden.
They were in the garden.
We are at the restaurant.
We were at the restaurant.
The books are on the shelf.
The books were on the shelf.
It is a sunny day.
It was a sunny day.
You are my best friend.
You were my best friend.
The cat is on the roof.
The cat was on the roof.
He is my friend.
He was my friend.
I am happy.
I was happy.
She is a teacher.
She was a teacher.
You are my favorite person.
You were my favorite person.