The subject of is , and the subjec of is (or ).
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The contrast of and is enough to determine the implied subjects here. "He (the customer) gave Inoue the favor of being pleased" may not be the most natural sentence, but the gist is that the customer was pleased (""), and that fact in turn pleased Inoue-san ("").
/ can be safely used when the narrator says something from someone else's standpoint. The main character of this essay is Inoue-san, so the narrator is using / from Inoue-san's point of view.