Statement-$I$ :- Heart of cockroach consists of an elongated muscular tube lying along the mid-dorsal line of the thorax and abdomen.
Statement-$II$ :- In cockroach,the opening of the spiracles is regulated by the sphincters.

• A
  Both statements are correct
• B
  Both statements are incorrect
• C
  Statement-$I$ is correct and statement-$II$ is incorrect.
• D
  Statement-$I$ is incorrect and Statement-$II$ is correct.