7. After she had worked hard all day, Sarah was exhausted.
→ Having worked hard all day, Sarah was exhausted.
8. We saw Rupert. He was looking into a shop window.
→ We saw Rupert looking into a shop window.
9. Since Daniel had spent all his money, he couldn’t afford a new jacket.
→ Having spent all his money, Daniel couldn’t afford a new jacket.
10. He took out a gun and put it in his briefcase.
→ Taking out a gun, he out it in his briefcase.
11. Shall we go for a walk?
→ What about going for a walk ?
12. Why don’t we visit our teacher?
→ I suggest visiting our teacher.
13. It is really quite easy to learn English.
→ Learning English is really quite easy.
14. I don’t want to go to the movie tonight.
→ I don’t feel like going to the movie tonight.
15. Complaining about the matter is useless now.
→ It is useless to complain about the matter now.