The answer is False.
Although, there are some evidence that suggests that species from million years ago possessed both gills and lungs. For example is the Acanthostega Gunnari, one of the oldest species discovered with four limbs. The creature is a salamander-like creature found in Greenland hundreds of million years ago. Although the specie can walk on land but the finding characterized the creature primarily as a fish.
The cell wall should be the outer layer of the cell. Where the flagellum connect to.
