This document discusses the simple present tense in English. It provides formulas and examples for positive, negative, and interrogative sentences using verbs and being verbs. For verbs, it shows the formulas as S + verb 1 + object and S + don't/doesn't + verb 1 + object. For being verbs, it provides the formulas as S + to be (am, is, are) + non-verb + object. It also gives a short paragraph example using the simple present tense to describe a typical day for a bus driver.