Which one of the following statements is incorrect ?

1. A. (1) The residual air in lungs slightly decreases the efficiency of respiration in mammals
2. B. (2) The presence of non-respiratory air sacs, increases the efficiency of respiration in birds
3. C. (3) In insects, circulating body fluids serve to distribute oxygen to tissues
4. D. (4) The principle of countercurrent flow facilitates efficient respiration in gills of fishes

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