Report the following (use said, told, explained)

Sam: We are watching a new opera.

Helen: I learn English.

Mary: I have seen him this morning

Bob: I wrote letters yesterday

Harry: I can play the guitar very well.

Sam said they were watching a new opera.

Helen told me she was learning English.

Mary told me she had seen him that morning.

Bob said he had wrote letters previous day.

Harry said he could play guitar very well.