Question: The boy laughed at his friend because he made the joke.
Based on this sentence, who is he?

Answer: his friend

Question: Consultants are hired by companies to perform specialized tasks, but they do not always have money in the budget to hire these services.
Based on this sentence, who is they?

Answer: companies

Question: The ball broke the window because it was fragile.
Based on this sentence, who is it?

Answer: the window

Question: Buy More Book Store sends brand new books to customers because they like quality in the books they read.
Based on this sentence, who is they?

Answer:
customers