Who is they?
Consultants are hired by companies to perform specialized tasks because they are easier to hire than trying to perform a task oneself.

A:
Consultants

Who is they?
The collections agency often goes after delinquent accounts since they try and get the money owed if a person did not pay for several months.

A:
delinquent accounts

Who is she?
Pat tried to talk to Jill but she was ignored.

A:
Pat