Hello!
paraphrase the following using the verb 'wish' followed by an object clause in the subjunctive.
remember!
i wish+past simple(if the action refers to the present of future time)
i wish/wished + past perfect (if the action refers to the past time)
e. g. it's a pity/ i regret my sister is not here .
i wish my sister were here.
we are sorry they didn't call us .
we wish/wished they had called us.

1. she was sorry that she didn't listen to her mother's advice .
2. they regretted that their child got involved in that matter .
3. i regret that i don't have enough money to go to paris.
4. she regrets she hadn't taken toefl with us.
5. we are sorry she doesn't know about their engagement .
6. is he sorry for the time spent on trifles ?
7. i am sorry she doesn't want to apply for this scholarship.
8. doesn't she regret that she did not manage to cope with the task ?
9. what a pity that she didn't suggest this when we met.
10. it's a pity there are no fresh vegetables in winter.
11. i regret i haven't read "pride and prejudice" by jane austen.
12. she is so sorry she was not suggested to join one of the public services.
13. she regrets she avoided the walk to the village.
14. it's a pity she is not well settled.
15. he was sorry her collection was not larger.
16. i am sorry i can't take this for a compliment.
17. it is a pity you have to go.
18. he regretted she left for cambridge.

1. She was sorry that she didn't listen to her mother's advice.
She wished she listened to her mother's advice. 
2. They regretted that their child got involved in that matter.
They wished they didn't get their child involved in that matter.
3. I regret that I don't have enough money to go to Paris.
I wish I had enough money to go to Paris.
4. She regrets she hadn't taken TOEFL with us.
She wishes she took TOEFL with us.
5. We are sorry she doesn't know about their engagement.
We wish she knew about their engagement.6. Is he sorry for the time spent on trifles?
Is he wishing he didn't spend time on trifles?7. I am sorry she doesn't want to apply for this scholarship.I wish she wanted to apply for this scholarship.8. Doesn't she regret that she did not manage to cope with the task?
Isn't she wishing she managed to cope with the task?9. What a pity that she didn't suggest this when we met.
I wish she suggested this when we met.10. It's a pity there are no fresh vegetables in winter.
I wish there were fresh vegetables in winter.11. I regret I haven't read "Pride and Prejudice" by Jane Austen.
I wish I read "Pride and Prejudice" by Jane Austen.12. She is so sorry she was not suggested to join one of the public services.She wishes she was suggested to join one of the public services.
13. She regrets she avoided the walk to the village.
She wishes she didn't avoid the walk to the village.
14. It's a pity she is not well settled.
I wish she was well settled.15. He was sorry her collection was not larger.
He wished her collection was larger.16. I am sorry I can't take this as a compliment.I wish I could take this as a compliment.
17. It is a pity you have to go.I wish you didn't have to go.
18. He regretted she left for Cambridge.He wished she didn't leave for Cambridge.

It shows that the milk is like life to the boy