The national theatre has very comfortable seats

S + be + adj + noun <=> Noun + be + adj 
 
a. The national theatre has very comfortable seats.
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b. Our university has many large classrooms.
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c. These are very valuable paintings.
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d. The book contains many beautiful illustrations.
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e. They are in unfavorable situations.
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f. The university has got numerous outstanding professors.
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g. The tower of the church is high.
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h. We have got a magnificent view from our window.
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i. The test they did was not easy.
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j. The house my parents bought is comfortable.
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