Q: The Philadelphia Eagles lost to the St. Louis Rams, but it was because they were tired from traveling to the game.
Who they is?
A: Philadelphia Eagles

Q: The ball hit the window and Bill caught it.
Who it is?
A: The ball

Q: The Japanese eat a lot more seafood than the Americans because they have a lot of people who do not live near the ocean.
Who they is?
A:
the Americans