For the verb "to be" in the present tense:
* Singular: "é" (for he/she/it) or "sou" (for I), "és" (for you, singular, informal), "é" (for you, singular, formal)
* Plural: "são" (for they/you plural) or "somos" (for we)
For the verb "to have" in the present tense:
* Singular: "tem" (for he/she/it) or "tenho" (for I), "tens" (for you, singular, informal), "tem" (for you, singular, formal)
* Plural: "têm" (for they/you plural) or "temos" (for we)
Examples:
* "She is beautiful." > "Ela é bonita."
* "We are happy." > "Nós somos felizes."
* "They are in the garden." > "Eles estão no jardim." (Note that "estar" is used for location)
* "You have a book." > "Você tem um livro."
It's important to remember that the conjugation of the verb "to be" varies depending on the subject and the form of "you" used.