For the verb "to be" in the present tense:
* Singular: est (for he/she/it) and suis (for I)
* Plural: sont (for they/you) and sommes (for we)
Example:
* Il est grand. (He is tall.)
* Je suis française. (I am French.)
* Ils sont amis. (They are friends.)
* Nous sommes fatigués. (We are tired.)
For the verb "to be" in the past tense:
* était (for he/she/it)
* étais (for I)
* étions (for we)
* étaient (for they/you)
Example:
* Il était à la maison. (He was at home.)
* J'étais contente. (I was happy.)
* Ils étaient en vacances. (They were on vacation.)
For the verb "to have" in the present tense:
* a (for he/she/it) and ai (for I)
* ont (for they/you) and avons (for we)
Example:
* Il a un chien. (He has a dog.)
* J'ai faim. (I am hungry.)
* Ils ont des enfants. (They have children.)
* Nous avons besoin d'aide. (We need help.)
It is important to remember that the correct form of "are" depends on the subject of the sentence and the tense of the verb.