あれ　は　何　です　か？
are wa nan desu ka?
What is that over there?

あれ　は　ねこ　です。
are wa neko desu.
That over there is a cat.

あの ねこ　は　ポチ　です　か？
ano neko wa pochi desu ka?
Is that cat over there, Pochi?.

いいえ。　あの　くじら　は　ポチ　です。
iie. ano kujira wa pochi desu.
No. That whale over there is Pochi.