Answer:
The correct option is A.
Convergent evolution is one of the defined type of evolution and it is shown by the species belonging to different ancestors show similar characteristics due to the same residing environmental condition.
Explanation:
The creation of analogous structure takes place in the process of convergent evolution. This is illustrated by the occurrence of similar structure in two different species which were not observed in their respective ancestor. This is due to the residence of the associated species in the same environmental condition and facing the same problems of livelihood. One of the most common example is the flying ability of the insects, bats and birds.
Transcription - creates mRNA
I would say that the answer would be the balance sheet because the question is to do with the cost of the merchandise and a balance sheet I believe is a record of both income and expenses for a certain period of time which could be a year such as in this case.
