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They are/ it is

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  • What ... ...?
    It's a bin.
  • What ... ...?
    They are sandwiches.
  • What ... ...?
    It's a board.
  • What ... ...?
    It is a ruler.
  • What ... ...?
    It's a rubber.
  • What ... ...?
    They are pencils.
  • What ... ...?
    They are chairs.
  • What ... ...?
    It's a desk.
  • What ... ...?
    They are books.
  • What ... ...?
    They are pencil cases.
  • What ... ...?
    They are pencil sharpeners.
  • What ... ...?
    It's a pen.