1. It is a ruler
They are rulers.
2. There is a desk in the classroom.
There are 3 desks in the classrooms.
3. This is a flower.
These are flowers.
4. There is a bench in the room (5).
There are 5 benches in the rooms.
5. That is my book.
Those are my books.
6. The ruler is on the table.
The rulers are on the table.
7. What is this?
What are these?
8. Is that your student?
Are those your students?
9. Who is this?
10. Where is my color pencil?
 Where are my color pencils?