1. I am sorry I am busy now.
→ I wish i wasn't busy
2. She doesn't have a bike.
→ She wishes she had a bike
3. We played soccer in the afternoon long ago.
→ We used to play soccer in the afternoon 
4. Mary and Tom invited three hundred people to the wedding.
→ Three hundred people were invited to the wedding by Mary and Tom
5. I last saw her 10 months ago.
→ I haven't seen her for 10 months
6. We can't go out because of the heavy rain.
→ We wish it didn't rain heavy
7. She doesn't go to my birthday party.
→ I wish she went to my birthiday party
8. We often went camping together.
→ We used to go camping together
9. They send two million books to America every year.
→ Two  million books are sent  to America every year.
10. It's five years since we last met each other.
→ We haven't met each other for 5 years