A) Julio is tall. ⇒ He is tall.

B) Sarah is here. ⇒ She is here.

C) The girls are at school. ⇒ They are at school.

D) The teachers are in the classroom. ⇒ They are in the classroom.

E) The car is new. ⇒ It is new.

F) Carol and I are friends. ⇒ We are friends.

G) You and Carlos are students. ⇒ You are students

H) James and Sandra are short. ⇒ They are short

I)  Mary is American. ⇒ She is American

J) The dog is fat. ⇒ It is fat