It's 8.00 and is he going to school?- yes, he is.
It's 9.30 and is he sitting in the class?- no, he isn't.
It's 12.00 and are John and his friends playing football?- no, they aren't.
It's 12.45 and are you having lunch?- no, I am not.
It's 19.45 and are John and his friends having breakfast?- no, they aren't.
It's21.15 and is he relaxing?- no, he isn't.
It's 22.30 and are you and your family watching TV?- no, we aren't.