In the sentence:
My best friend wrote a funny poem about her pet rabbit.
The simple subject is 'friend'. Remember that a simple subject is the main word or words in a subject, so it does not include any of the modifiers that might describe, characterize or restrict the subject (in this case, the possesive 'my' and the adjective 'best')
Files on Parade was how they took count in the military.
Color sergeant is an officer that encouraged men in battle and keep an eye over them
The literary device that occurs in this scene is Dramatic Irony.
That is an occurrence in which the audience knows what is bound to happen but the characters in the play are unfamiliar with it.