To Be
SER
[SAIR]
I am
Yo soy
[YO/ SOY]
You are (inf.)
Tú eres
[TOO/ AIR-S]
You are (for.)
Usted es
[oose-TED/ S]
He is
Él es
[L/ S]
She is
Ella es
[A-yah/ S]
We are
Nosotr@s somos
[no-SO-trohs/ SOME-ohs]
Y’all are
Ustedes son
[oose-TED-S/ SOHN]
They are
Ell@s son
[A-yohs/ SOHN]