1. Вспомним структуру Present Continuous: to be + Ving (глагол с окончанием -ing).
2. Для подлежащего the children используем форму to be: are.
3. Добавим окончание -ing к глаголу cook: cooking.
4. Для подлежащего she используем форму to be: is not / isn't.
5. Получим предложение: Are the children cooking dinner? No, she isn't. She is on a new dress.
Ответ: Are the children cooking dinner? No, she isn't. She is on a new dress.