Affirmative:

I do morning exercises. He works at a factory.She sleeps after dinner.We work part-time.They drink tea every day.Mike is a student.Helen has a car.You are a good friend.You are good friends.It is difficult to remember everything.

Interrogative:

Do I do morning exercises?Does he work at a factory?Does she sleep after dinner?Do we work part-time?Do they drink tea every day?Is Mike a student?Does Helen have a car?Are you a good friend?Are you good friends?Is it difficult to remember everything?

Negative:

I do not do morning exercises.He does not work at a factory.She does not sleep after dinner.We do not work part-time.They do not drink tea every day.Mike is not a student.Helen does not have a car.You are not a good friend.You are not good friends.It is not difficult to remember everything.