Which one of the following statements is incorrect?

• A

  Countercurrent flow of blood and water in in gills of fishes enhances oxygenation.

• B

  Most of the aquatic arthropods use special vascularized structures called gills for respiration.

• C

  Larvae of amphibians perform branchial respiration.

• D

  Arthropods use their cuticle for exchange of oxygen and carbon dioxide with the atmosphere.