The correct option is
B Cockroach- 10 pairs of spiracles (2 pairs on thorax and 8 pairs on abdomen).
In rats, the right kidney is slightly higher than the left one due to presence of liver on the right side and so, statement A is incorrect.
The alimentary canal of the earthworm is a straight tube throughout the length of the body consisting of (in the sequence), mouth and buccal chamber, pharynx, oesophagus, gizzard, stomach, intestine and anus. So, option C is incorrect.
The body of a frog is divisible into head and trunk and so, statement D is incorrect.
Cockroaches possess ten pairs of spiracles, two thoracic and eight abdominal.
Therefore, the correct answer is option B.