to be
ser
I am
soy
you are (informal)
eres
you are (formal)
es
she is
ella es
he is
�l es
we are
somos
they are
son
my friends are
mis amigos son
the girls are
las chicas son
Carlos is
Carlos es
Ana is
Ana es
my friends and I are
mis amigos y yo somos
you guys are
ustedes son
Ana and Juana are
Ana y Juana son
Pablo is
Pablo es
Carlos and Juan are
Carlos y Juan son
Carla is
Carla es