21. The smooth dorsal scales are arranged in 23 to 25 rows at midbody and the anal plate is undivided. 22. The anal plate is entire ( undivided ), but the subcaudals are in two rows ( divided ). 23. The ventrals number 220-265; the anal plate is entire; and the subcaudals number 75-94. 24. There are 280-315 ventral scales, an undivided anal plate , and 40-45 mostly single subcaudal scales. 25. Larva blackish-brown; the dorsal and subdorsal lines somewhat paler; thoracic and anal plates blackish; head brown. 26. They have a green body, a dark brown head and a central brown patch on the prothoracic shield and anal plate . 27. If this hypothesis is true, the anal plate of some sipunculans might be a remnant of a shell similar to that of hyoliths. 28. The most posterior plate is known as the anal plate ( sometimes called the " tail plate ", although chitons do not have tails .) 29. The ventrals are 134-138; the anal plate is divided; and the subcaudals, which are also divided, number 34-39. 30. The ventrals number 195-237; the anal plate is entire; and the single ( undivided ) subcaudals are 37-56 in number.