Как образовать отрицательную форму his friends are very busy now robert have a nice living-room in his flat my sister is an accountant on our firm we have two lectures and two seminars evry day she have a nice puppy

Gis frinds aren't very now.
Robert haven't a nice living-room in his flat my sister isn't an accountant on our firm. We havrn't two lectures and two seminars evry .