QUES:
Who is he in the following sentence?

The man stole the neighbor's bike because he needed one.

ANS:
The man

QUES:
Who is he in the following sentence?

The mechanic charged the man one hundred dollars although he only had eighty dollars.

ANS:
the man

QUES:
Who is they in the following sentence?

Verizon Fios provides hundreds of channels to millions of viewers, but they sometimes want even more than what is available.

ANS:
millions of viewers