am is are
It ... across the street.
It is across the street.
I ... so happy to meet you yesterday.
I was so happy to meet you yesterday.
He ... a great friend.
He is a great friend.
She ... so happy!
She is so happy!
We ... in the city last week.
We were in the city last week.
Mike ... at college yesterday.
Mike was at college yesterday.
They ... at home.
They are at home.
It ... my cat.
It was my cat.
The dogs ... in the yard.
The dogs are in the yard.
This ... my laptop.
This is my laptop.
Everyone ... sorry about that.
Everyone was sorry about that.
My friend and I ... there yesterday.
My friend and I were there yesterday.
Everybody ... in the room.
Everybody is in the room.
Nobody ... at home yesterday.
Nobody was at home yesterday.
Tom ... wrong yesterday.
Tom was wrong yesterday.