Direct and Indirect Speech
She said to her brother, "Don't be late, we'll be waiting for you."

She requested her brother not to be late for we would be waiting for him.
She said to her brother that he should not be late for she would be waiting for him.
She requested her brother not to be late for they would be waiting for him.
She said to her brother not to be late for they would have been waiting for him.

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Direct and Indirect Speech
The man said to the boy, "It only seems complicated because you're not used to it."

The man told the boy that it only seems complicated because he was not used to it.
The man told the boy that it only seemed complicated because he was not used to it.
The man told the boy that it only seemed complicated because he is not used to it.
The man told the boy it only seems complicated, it is really not so.

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Direct and Indirect Speech
The government has announced, "Taxes will be raised":

The government has announced that taxes would raised.
The government has announced that taxes would be raised.
The government has announced taxes will be raised.
The government has announced that taxes will be raised.

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Direct and Indirect Speech
My cousin said, "My room-mate had snored throughout the night."

my cousin complained to me that her room-mate is snoring throughout the night.
my cousin told me that her room-mate snored throughout the night.
my cousin felt that her room-mate may be snoring throughout the night.
my cousin said that her room-mate snored throughout the night.

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Direct and Indirect Speech
Sandy said, "I have already written a letter to my family."

Sandy said that she was writing a letter her family.
Sandy said that she will write a letter to her family.
Sandy said that she wrote a letter to her family.
Sandy said that she had already written a letter to her family.

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