Here's how it works:
We use a 'reporting verb' like 'say' or 'tell'. If this verb is in the present tense, it's easy. We just put Someone “ says” and then the sentence:
• Direct speech: I like ice cream.
• Reported speech: She says (that) she likes ice cream.
So now you have no problem with making reported speech from positive and negative sentences. But how about questions?
Direct speech: "Where do you live?"
Reported speech: She asked me where I lived.
Practice with a partner and write the reported speech to these sentences