When each precedes the noun or pronoun to which it refers, the verb should be singular: 'Each of us was ...'. When it follows the noun or pronoun, the verb should be plural: 'We each were ...'. Each not only influences the number of the verb, it also influences the number of later nouns and pronouns. In simpler terms, if each precedes the verb, subsequent nouns and pronouns should be plural (e.g., 'They each are subject to sentences of five years'), but if each follows the verb, the subsequent nouns and pronouns should be singular ('They are each subject to a sentence of five years').