How do you report statements with present tenses in indirect speech?

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How do you report statements with present tenses in indirect speech?

When reporting statements with present tenses in indirect speech, there are a few key changes that need to be made. Firstly, the reporting verb needs to be changed to a past tense verb, such as "said" or "told." Secondly, the pronouns and possessive adjectives may need to be changed to reflect the new subject of the reported speech. Additionally, any time expressions indicating the present need to be changed to reflect the past. Finally, the verb tense in the reported speech needs to be changed to reflect the past as well. For example, if the original statement is "I am going to the store," it would be reported as "He said he was going to the store."