Look at the table below that shows the verb 'be' being used with the subjects you met earlier in the lesson. Singular (one person or thing) Plural (more than one person or thing) I am working on ...

If the verb in the predicate of a sentence expresses the existence of something, such as IMASU (to be, to exist), NI indicates where something is or exists. For example, "I am at the station" is ...

There are a number of ways to make "the MASU-form of verbs" into "the dictionary form." First, if a verb has the vowel E in its syllable just before MASU, you remove MASU, and add RU to the verb.