They are my best friends.

He is handling two jobs simultaneously.

He laughed a lot when he heard the joke.

I decided to start a new project.

He came to Japan for the first time.

Since I started studying Japanese, I have been able to understand more about Japanese culture.

He started playing the piano.

He was laughing at my idea in a demeaning way.

She was moved when she caught the first sight of the beautiful scenery.

When starting a big project, one should remember the proverb 'start with what's near at hand'.