Which of the following statements are incorrect?
$(i)$ Plant cells have centrioles which are absent in almost all animal cells.
$(ii)$ Ribosomes are the site of protein synthesis.
$(iii)$ The middle lamella is a layer mainly of calcium carbonate which holds the different neighbouring cells together.
$(iv)$ In animal cells, steroidal hormones are synthesized by smooth endoplasmic reticulum.
Of the above statements:

• A
  $(i)$ and $(iii)$
• B
  $(iii)$ and $(iv)$
• C
  $(ii)$ and $(iv)$
• D
  $(i)$ and $(iv)$