The particle も presents Ｎ2 as something/someone that is there in addition to Ｎ1, which has been mentioned in the preceding sentence. When giving a negative reply to the question "Ｎ3 もありますか(Is there Ｎ3, too?)", replace the particle "も" with "は".
バナナが あります。りんごも あります。
There are bananas. There are apples, too.
A: 馬が います。牛も います。
There are horses. There are cows, too.
B: 犬も いますか。
Are there dogs, too?
A: いいえ、犬は いません。
No, there are no dogs.
Lesson 1-7「それも タイの きってです。」
That is also a [postage] stamp from Thailand.
Lesson 3-8「マリアさんも ひらがなを かきます。」
Maria, too, writes Hiragana.