When converting an indirect sentence to direct speech:

1. Tense Consistency: The tense of the verb in the reported speech should remain the same as in the indirect speech unless there is a reason for change.

   • In the indirect sentence, "were playing" is in the past continuous tense, so the direct speech will also retain the past continuous tense: "were playing."

2. Reporting Verb: The reporting verb "told us" changes to "said" in direct speech, as there is no specific object being addressed in the direct sentence.

3. Quotation Marks: The words spoken are enclosed in quotation marks in direct speech.

Incorrect Options:

• "The teacher said, ‘all the girls are playing in the garden.’": Changes the tense to present continuous, which does not match the original tense.
• "The teacher complained, ‘all the girls are playing in the garden.’": Changes both the tense and the tone of the sentence (from "told" to "complained"), which is not indicated in the indirect sentence.
• "The teacher said, ‘all the girls had been playing in the garden.’": Changes the tense to past perfect continuous, which does not align with the original sentence.