passes as frazes abaixo para a forma negativa
a)I am a theacher
b)You are my best friend
c)He is a coctor
d)She is my mother
e)It is rainning
f)We are broothers
g)You are sisters
h)They are my parensts
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You are not (aren't) my best friend
He is not (isn't) a doctor
She is not (isn't) my mother
It is not (isn't) raining
We are not (aren't) brothers
You are not (aren't) sisters
They are not (aren't) my parents
b) You don't are my best friend
c) He doesn't is a doctor
d) She doesn't is my mother
e) It doesn't a rainning
f) We don't are brothers
g) You don't are sisters
h) They don't are my parents
Você usa o auxiliar do not ou doesn't para colocar na forma negativa, o doesn't é mais formal, na 3ª pessoa vc coloca Doesn't que são He, She e It e nas demais vc coloca Don't.
Espero ter ajudado!