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There is a tree in the garden.

There isn't a cat in the house.

There are three trees in the park.

There aren't any dogs.

There was a tree at that place last year.

There wasn't a cat in the house.

There were three places at that place last year.

There weren't any dogs.

There will be a new shop in the next year.

There won't be a new shop in the next year.