$A$: $DNA$ replication occurs only once in meiosis.
$R$: Exchange of $DNA$ in chromosomes is seen in mitosis.

Identify the incorrect statement from the following.

Identify the correct statements:
Statement $X$: Mitosis occurs in somatic cells and meiosis occurs in reproductive cells.
Statement $Y$: During mitosis,$DNA$ synthesis occurs once for one cell division,and in meiosis,$DNA$ synthesis occurs twice for two cell divisions.
Statement $Z$: Mitosis and meiosis occur in organisms that reproduce both sexually and asexually.

Match List $I$ with List $II$:

List $I$	List $II$
$A$. $M$ Phase	$I$. Proteins are synthesized
$B$. $G_2$ Phase	$II$. Inactive phase
$C$. Quiescent stage $(G_0)$	$III$. Interval between mitosis and initiation of $DNA$ replication
$D$. $G_1$ Phase	$IV$. Equational division

Choose the correct answer from the options given below:

$Assertion (S)$: Every newly formed cell follows the cell cycle.
$Reason (R)$: Plant cells lack centrioles.

Given that the average duplication time of $E. coli$ is $20$ minutes, how much time will two $E. coli$ cells take to become $32$ cells?