Testes
Sperm cells are developed in the testes. The process of meiosis occurs here where the cell divides itself into four haploid cells. This particular process is called as spermatogenesis. This occurs in order for the parent or host to distribute those desirable genes fit for the succession of species.
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The food we consume is then processed and essentially extirpated into two forms, waste and nutrients. The nutrient rich category is used, or stored for when needed. Similarly, sugar is either used for energy once consumed, or stored in fat cells for when needed.