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Verb Conjugation - Present Polite

Conjugating 断る (kotowaru) in Present Polite

In Japanese, the verb 断る (meaning "to to refuse / decline", JLPT N4) conjugates in the Present Polite form as 断ります (kotowarimasu). Verb group: Group 1.

Context Example

勧誘を断ります。
Kannyuu o kotowarimasu.
I refuse the invitation.
What is the Present Polite conjugation of 断る (kotowaru)?
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Try again! Hint: the answer starts with "こと" or type "kotowarimasu" in romaji.