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Spanish 1A, GRAM: Verbs "Estar" & "Ser"
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| A | B |
| I am [SER] | soy |
| you are [SER] | eres |
| he / she is [SER] | es |
| you are (FORMAL) [SER] | [usted] es |
| we are [SER] | somos |
| you are (PLURAL) [SER] | sois |
| they are [SER] | son |
| you are (plural-FORMAL) [SER] | [ustedes] son |
| I am [ESTAR] | estoy |
| you are [ESTAR] | estás |
| he / she is [ESTAR] | está |
| you are (FORMAL) [ESTAR] | [usted] está |
| we are [ESTAR] | estamos |
| you are (PLURAL) [ESTAR] | estáis |
| they are [ESTAR] | están |
| you are (plural-FORMAL) | [ustedes] están |
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