Ответ:

1)Are they having lunch?

They aren't having lunch

2)Is she doing house work?

She isn't doing house work

3) Is he having a shower?

He isn't having a shower

4) Are they playing football?

They aren't playing football

5)Is dog barking?

Dog isn't barking

6)Is Masha reading magazines?

Masha isn't reading magazines

7)Is Marina wearing skirts?

Marina isn't wearing skirts

8)Are they visiting their parents?

They aren't visiting their parents

9)Is Kris working?

Kris isn't working

10)Is she sitting on a sofa?

She isn't sitting on a sofa