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하다 (dictionary form of the verb "to do") change to 할 수 있다 = dictionary form of "can do" which would make the informal sentence: 할 수 있어 Literally it means, there is a way to do it. (수 means way, 있다 means it exists.) So to say, the dog can ride a skateboard, the verb is "ride" so you want to say, for the dog to ride a skateboard, there is a way. That is, the dog can ride a skateboard. "Ride" is 타다. So you take away the 다 and add ㄹ 수 있다, and it becomes 탈 수 있다. <--that would be the dictionary form, but to use it in a sentence, for example to informally say that the dog can ride a skateboard, you would remove the "다" and replace it with "어"... and that's how you end up with 탈 수 있어. To be more polite you would tack on 요 at the end and you would have 탈 수 있어요. :) Hope that helps!