Use of is, am, are

            Use "is" when the subject is a singular noun or a third person singular pronoun. Use "are" when the subject is a plural noun or a plural pronoun (e.g. we, you, they). Use "am" when the subject is the first person pronoun I. 

Example:

1. He is my friend.
2. He is not my friend.
3. Is he my friend?
4. He is a good player.
5. He is not a good player.
6. Is he a good player?
7. We are students.
8. We are not students 
9. Are we students?
10. England is our country.
11. Pakistan is an Islamic country
12. The moon is beautiful.
13. The sky is clear.
14. My book is not beautiful.
15. They are children.
16. We are naughty children.
17. I am a good boy.
18. I am live in England.
19. I am not going to school.