Answer:
Explanation:
Why are you making us basically do a half-essay for you?
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Yes it is, though the who of the dative is unclear. "Roberto se los regala" to whom? what does he give?
Answer: English: Susana and Teresa are two girls
Explanation: I just translated "Susana y Teresa son dos muchachas" (in Spanish) to English "Susana and Teresa are two girls".