The SUBJECT and the FINITE verb must agree in number.

They both should either be Singular (one)

or Plural (more than one).

E.g. -
She is playing with her friends.

Singular subject and Singular verb

They are studying together.

Plural subject and Plural verb

Is, am, are-

1. We use 'is' with Singular subjects, he, she and it.
2. We use 'are' with Plural subjects, you, we and they.
3. We use 'am' with I only.

Was and were-

1. We use 'was' in past tense with Singular subjects, he, she and it.
2. We use 'were' in past tense with Plural subjects, you, we and they.

Has and have- They are used to talk about possession.

1. We use 'has' with Singular subjects.
2. We use 'have' with Plural subjects, you and I.

Formation of Singular verbs

*Add 's' -
Run - Runs
Write - Writes

*Add 'es' to verbs ending with 's', 'sh', 'ch', 'x' and 'o' -
Teach- Teaches
Fix- Fixes

*Add 's' to verb ending with y

a. after changing Y to - ie -
Study- studies
Fly - Flies
b. If the letter before 'y' is a vowel, do not change 'y' to 'ie'
Play- Plays
Enjoy- Enjoys

Do and does- They are used to ask and answer 'yes or no' questions.
*Do is used with Plural subjects.
*Does is used with Singular subjects.