Have they built a new gym? No, they haven't built a new gym. They have built a new swimming pool.
Has Sam bought a coat? No, Sam hasn't bought a coat. He has bought a shirt.
Has Julie argued with her parents? No, she hasn't argued with her parents. She has argued with her best friend.
Have they learnt Spanish? No, they haven't learnt Spanish. They have learnt Italian.
Has you done Exercise 6? No, I haven't done exercise 6. I have done exercise 6.