How do I change 'What a beautiful garden this is!' into an assertive sentence?

To change an exclamatory sentence into an assertive (statement) sentence, remove the exclamatory words like 'What' or 'How' and the exclamation mark, and use a word such as 'very' to keep the same intensity. The exclamatory 'What a beautiful garden this is!' becomes the assertive 'This is a very beautiful garden.' The steps are: identify the adjective ('beautiful'), put the subject and verb in normal order ('This is'), add 'very' before the adjective, keep the noun ('garden'), and end with a full stop. With 'How' sentences, the same idea applies: 'How cold it is!' becomes 'It is very cold.' Always retain the meaning while changing only the structure and punctuation, which is exactly what the examiner checks.