J’ai - I Have
Tu as - You Have
Il/Elle/On a - He/She/One has
Nous avons - We have
Vous avez - You (formal) have
Ils/Elles ont - They have
Je suis - I am
Tu es - You are
Il/Elle/On est - He/She/One is
Nous sommes - We are
Vous êtes - You (formal) are
Ils/Elles sont - They are