Cockroach

Wing pads are present in the nymph, but only the adult cockroach, after the last moult, has fully developed fore wings and hind wings.

Male cockroaches bear a pair of short, thread-like anal styles, which are absent in females.
Food is also ground in the gizzard; the nerve cord is ventral, not dorsal; and there are 100–150 Malpighian tubules.

The cockroach has biting and chewing mouth parts; the mandibles crush the food, and the gizzard (proventriculus), which has six chitinous teeth, grinds the food particles further. This statement is correct.
Malpighian tubules (100–150 yellow filaments) arise at the junction of the midgut and hindgut, not from the colon.
The haemolymph has no respiratory pigment; oxygen reaches the tissues directly through the tracheal system.
The cockroach is uricotelic: its nitrogenous waste is uric acid, not urea.
Hence the correct statement is that the food is ground by mandibles and gizzard.

Cockroach: the respiratory system consists of a network of tracheae that open to the outside through 10 pairs of small holes called spiracles, present on the lateral side of the body.
Of these, 2 pairs are on the thorax and 8 pairs are on the abdomen. So this description is true.
Rat: the right kidney is slightly higher (more anterior) in position than the left one, so the statement given is wrong.
Earthworm: the correct sequence of the alimentary canal is buccal cavity, pharynx, oesophagus, gizzard, stomach and intestine. The gizzard comes before the stomach, so the given sequence is wrong.
Frog: the body is divisible into head and trunk only; the neck and tail are absent.
So the true description is that of the cockroach with 10 pairs of spiracles.