1.I am not doing morning exercises..
2.He doesn't work in a factory
3.she doesn't sleep after dinner
4.we don't work part-time
5.they don't drink tea every day
6.Mike isn't a student
7.Helen hasn't a car
8.you aren't a good friend
9.you are not good friends
10.it isn't a difficult to remember everything
Am I doing morning exercises?
Does he work in a factory?
Does she sleep after dinner?
Do we work part-time?
Is Mike a student?
Has Helen a car?
Are you a good friend?
Are you good friends?
Is it difficult to remember everything?
В 7 пункте возможно 2 варианта. Тот, что в моём решении - британский, американский такой: Helen doesn't have a car.
Does Helen have a car?