Если у тебя в предложении стоит указание на выполнение действия в конкретный момент, ставишь Continious, если действие повторяющееся/привычное/обычное, тогда Simple.
1) I am taking... (есть now), I take... (есть every day)
2) He is helping..., he helps...
3) ...they are going..., They usually go...
4)She is playing, she plays
5) I am reading, I read
6) He is sleeping, He sleeps
7) We are drinking, we drink
8) The are going, they go
9) I am not sleeping, I don't sleep
10) She isn't drinking, she doesn't drink
11) We are not watching, we don't watch
12) The aren't eating, they don't eat
13) My mother isn't working, my mother doesn't work
14) Are you working, Do you work
15) Is he playing, Does he play
16) Are they eating, Do they eat
17) Are your sister resting, Does she rest
18) What are you doing, What do you do
19) What are you reading, What do you read
20) What are they eating, what do they eat
21) What is your brother drinking, what does your brother drink
22) Is everybody having, Does everybody
23) Is she taking, Does she take
24) Where are they going, where do they go
25) Are they speaking, do they speak