(N/A) Step $1$: Analyze the respiratory characteristics of each animal.
Step $2$: $P$ lives in water and uses gills, which is characteristic of fish.
Step $3$: $Q$ lives in water and on land, using moist skin and lungs, which is characteristic of a frog.
Step $4$: $R$ lives in soil and breathes through its skin, which is characteristic of an earthworm.
Step $5$: $S$ lives on land and uses spiracles and tracheae, which is characteristic of a grasshopper.
Step $6$: $T$ lives in water and breathes through its cell membrane, which is characteristic of $Amoeba$.
Conclusion: $(a)$ $T$, $(b)$ $Q$, $(c)$ $P$, $(d)$ $S$, $(e)$ $R$.