Simple subject ;

i have never seen a squirrel with a ukulele.

refusing to brush their teeth , laurie and jannie drank more soda

I (first sentence)

Laurie,  Jannie (second sentence)

Explanation:

A simple subject is the main word or words in a subject. It does not include any of the modifiers that might describe the subject or conjunctions that connect multiple simple subjects.

I is the simple subject of the first sentence.

Some sentences contain multiple simple subjects. “Laurie” is a simple subject in the second sentence, and “Jannie” is also a simple subject in the second sentence.

honestly, is this even a but since you asked, he's probably at the store trying to get you food.

excerpt from "the   daffodils" by william wordsworth