1. A: Meg has learned French. (English)
B: She hasn't learned French. She has learned English.
2. A: Mr. and Mrs. Brown have lost US$$ 2,000 this year. (US$$ 1,000)
B: They haven't lost $$2,000 this year. They lost $$1,000.
3. A: Fiona has read some detective stories recently. (love)
B: She hasn't read detective stories recently. She has read love stories.
4. A: Sam and Ted have written some letters lately. (postcards)
B: They haven't written letters lately. They have written postcards.
5. A: Richard has just seen Henry. (Paul)
B: Richard hasn't seen Henry. He has seen Paul.