Sentence: "Sara wrote a letter carefully at her desk last night."
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Subject (S): Sara — she is the one performing the action.
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Verb (V): wrote — this is the action she did.
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Object (O): a letter — this is what she wrote.
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Manner (M): carefully — this tells us how she wrote it.
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Place (P): at her desk — this tells us where the action happened.
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Time (T): last night — this tells us when it happened.