b) Three girls are not on the beach.
They are in the water. They are swimming.
c) Two boys do not swim.
They are riding the surfboard.
They are surfers.
d) Bob is not at the hotel.
Bob is in a boat.
e) Her mother does not play with the ball.
She is playing with her little girl.
f) A reindeer is not at the seaside on the beach.
A happy brown dog is on the beach.
It is running.
