26. 1-5.will not просто меняешь на won't, остальное так и остается
6. I am меняешь на I'm
7. they are - they're, is not - isn't
27. 1. I won't write a letter
2. I don't write letters every day
3. we won't see the film next week.
4. Ann won't have breakfast at 7 o'clock
5. Ann hasn't breakfast at 7 o'clock