The unicorn is hers.
The bed is hers.
The cats are theirs.
The cat is his.
The book is hers.
The ball is hers.
The glasses are his.
The unicorn is his.
The flower is hers.
The pumpkins are theirs.
The sandwich is his.
The cake is theirs.
The dog is his.
The toys are theirs.
The cake is his.
The bags are hers.
The food is theirs.
The cars are theirs.