Когда употреблять "is" а когда "are"?

is --> he, she, it (единственное число)

are --> we, they, you (множество)

пример №1:

There is a computer on the table.

There are much money on the table.

пример №2:

She is a student.

They are students.

is - в единственном числе, are - во множественном.

are после we you they
is после she he it