These are...
elephants.
They live ....
on land
These are...
whales
They don't live...
in water
They don't drink...
lemonade / milk
They drink ...
water
They have got....
four legs / a long neck / ...
They can't ....
fly
They don't live...
in water
They can....
walk / run / ...
They don't drink...
lemonade / milk
These are...
giraffes.
They live...
in water
They are ...
big / grey
They can....
walk
They eat...
leaves
They can't ....
fly / talk / ...
They have got....
four legs / big ears / ...
They live ....
on land
They are ...
tall / brown / ...
They eat...
leaves
They don't eat...
meat