Remove quotation marks and add 'that' after reporting verb
2. Change pronouns according to subject and object
3. Shift tense backward (present becomes past, past becomes past perfect)
4. Change time expressions (today → that day, yesterday → the day before)
5.
Change place references (here → there, this → that)
Tense Conversion Formula:
Present Simple → Past Simple
Present Continuous → Past Continuous
Present Perfect → Past Perfect
Past Simple → Past Perfect
Will → Would
Can → Could
May → Might