Ответ:

  1. She is at work.
  2. I am in the park.
  3. Their teacher is in the classroom.
  4. We are at the window.
  5. You are in the bedroom.
  6. They are in the village.
  7. Her friends are in the garden.
  8. His cap is on the chair.
  9. His father is in the living room.
  10. His sisters are at home.
  11. He is in the yard.
  12. His brother is at school.
  13. Her uncle is in the forest.

Ответ: am — I; is — he, she, it и существительные в единственном числе; are — you, we, they и существительные во множественном числе.