The police officer chased the thief because he was protecting the bank.

Who is "he" in this prior sentence?
The police officer
Retail stores have been trying to pass an internet tax on online retailers for the past few years because they feel it would level the playing field.

Who is "they" in this prior sentence?
Retail stores
Sam cheated Sally but she did not cry.

Who is "she" in this prior sentence?
Sally