Respuesta :

1. we are sick.
2. my friend is in panama.
3. i am happy. 
4. you are playing the guitar.
5. you are in the restaurant.
6. the kids/children are ready.
We ARE sick.
my friend IS in Panama.
I am happy. (or content would be more literal)
You ARE playing the guitar.I
We ARE in the restaurant.
The kids (or boys) ARE ready.