1. The teacher is not explaining the rule. - The teacher has explained the rule.
2. Mother is not cooking dinner. - Mother has cooked dinner.
3. I am not doing my homework. - I have done my homework.
4. The boy is not washing his hands. - The boy has washed his hands.
5. We are not having breakfast. - We have had breakfast.
6. Tom is not painting the fence. - Tom has painted the fence.
7. I am not cleaning my teeth. - I have cleaned my teeth.
8. The girl is not learning the poem. - The girl has learnt the poem.
9.I am not mending my socks. - I have mended my socks.
10. The children are not drinking milk. - The children have drunk the milk.