Both Particles adapt to Subjects.
The particle[は(wa)]uses reader or listener already know that Who (do something).
The particle[が(ga)]uses reader or listener don't know that Whom (do something).
Example:
おじいさんとおばあさん「が」いました。(Now, The first time you know this old man and old lady. )
おばあさん「は」川へ洗濯(senntaku laundry)にいきました。
(We already know the old lady in this sentence, because of before sentence.)
And Particle [がga] is expressing that the subject goes ahead to do something.
[はwa] is emphasizing only.
先生: 誰がこのいたずらをしましたか?
A: わたし「は」やっていません
B: わたし「は」Cさんがいたずらをしているのを見ました
C: わたし「が」いたずらをしました
This is a Difference between two Particles. Especially [は(wa)] uses another sciene.
If you have some questions, please tell me.