SER
Yo soy	I am
Tú eres	You are (informal)
Usted es	You are (formal)
El es	He is
Ellas es	She is
Nosotros somos	We are
Nosotras somas	We are (only girls)
Ustedes son	You are (plural)
Ellos son	They are
Ellas son	They are (only girls)