This document discusses the simple present tense in English, including its positive, negative, and interrogative forms for both nominal and verbal sentences. It provides examples of how to change sentences from positive to negative and interrogative using the proper formulas. Specifically, it outlines the formulas for the "to be" verbs like am, is, are in nominal sentences and regular verbs in verbal sentences. It then provides 10 example sentences and asks the reader to change them to negative and interrogative forms.