How can I determine the object and subject of sentences with to be verb?

For example, what are the object and subject of the below sentence?

The impacts of new changes are insignificant

  • It should be "The impact of new changes is insignificant". The subject is "the impact of new changes". There is no object: "significant" is predicative complement of "be".
    – BillJ
    Mar 10 '20 at 9:30
  • Thanks Billj, I edited
    – MFR
    Mar 10 '20 at 9:36
  • Do you understand my comment about subject and object?
    – BillJ
    Mar 10 '20 at 9:50
  • Yes, it makes sense
    – MFR
    Mar 10 '20 at 10:23

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