Mrs. K, my mom, helps out in our class a lot. She also has a very strong understanding of the rules of grammar. We use her as a resource sometimes in class. Today she wasn't there...

Mrs. B: (while completing an editing assignment) ...so I think this is considered a new paragraph because even though the speaker is the same, there is a slight shift in subject. Yeah, let's call this a new paragraph.

Student: Let's call Mrs. K to make sure.