Which organisms develop gills from pharyngeal arches and later develop lungs to breathe on land

Apart from cutaneous respiration present in all species, most lissamphibians are born in an aquatic larval stage with gills. After metamorphosis, they develop lungs to breathe on land. The larvae of urodeles and apods present external, filamentous and highly branched gills which allow them to breathe underwater.

The purpose of a lab is to do your "expirements" the importance of the topic is so you can now what the story is about and the last one is because no one is me with my question ( what is 3 over 4 x - 9 = 27 maybe you can )