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 ...
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 ...
For an example, a verb meaning "to eat" is TABEMASU ... About other ways of making TE-form verbs, we'll explain in the next lesson. TE-form verbs may be the first hurdle in learning Japanese.