1. Scott and Lucy are reading comics.
Scott and Lucy are not reading comics.
2. We are watching news now.
We are not watching news now.
3. She is talking to parents now.
She is not talking to parents now.
Все данные предложения в Present Continuous. Чтобы образовать отрицательную форму, достаточно добавить not к глаголу to be (am/is/are).