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B
Companion cells
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C
Sieve tubes
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D
Vessels
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Solution
The correct option is B Companion cells Companion cells do not have perforated cell walls. These are specialised parenchyma cell, located in the phloem of flowering plants and closely associated in the development and function with a sieve tube element. Cytoplasm of a companion cell is connected to the sieve tube element by plasmodesmata.