(1) Description "There is/are [noun]."

• うちに　めがねが　あります。Uchi ni megane ga arimasu.
  (uchi = home, megane = glasses)
• うちに　いぬが　います。Uchi ni inu ga imasu.
  (uchi = home, inu = dog)

(2) Explanation "[noun] is/are ..."

• めがねは　うちに　あります。Megane wa uchi ni arimasu.
  (megane = glasses, uchi = home)
• いぬは　うちに　います。Inu wa uchi ni imasu.
  (inu = dog, uchi = home)