回答

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(1) I wish she were here now. ← [事実:現在] she is not here now
(2) If only we had heard the news yesterday. ← [事実:過去] we didn't hear the news yesterday
(3) I wish you hadn't told Elliot about the plan. ← [事実:過去] you told Elliot about the plan
(4) The baby is laughing as if he/she understood what we are saying.
← [事実:現在] he/she doesn't understand what we are saying.
(5) Shota talked as if he had seen the accident. ← [事実:過去] he didn't see the accident.

参考にしてください。

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