( ( As ( ( the tadpole ) ( transforms ( into ( an ( adult frog ) ) ) ) ) ) ( , ( ( its gills ) ( ( are ( ( absorbed ( into ( ( ( the body ) and ) ( the lungs ) ) ) ) ( ( take over ) ( for ( ( the process ) ( of respiration ) ) ) ) ) ) . ) ) ) )
(ROOT (S (SBAR (IN As) (S (NP (DT the) (NN tadpole)) (VP (VBZ transforms) (PP (IN into) (NP (DT an) (JJ adult) (NN frog)))))) (, ,) (NP (PRP$ its) (NNS gills)) (VP (VBP are) (VP (VBN absorbed) (PP (IN into) (NP (NP (DT the) (NN body)) (CC and) (NP (DT the) (NNS lungs)))) (S (VP (VB take) (PRT (RP over)) (PP (IN for) (NP (NP (DT the) (NN process)) (PP (IN of) (NP (NN respiration))))))))) (. .)))
As the tadpole transforms into an adult frog, its gills are absorbed into the body and the lungs take over for the process of respiration.
(ROOT (S (NP (DT A) (NN frog)) (VP (VBZ develops) (NP (PRN (-LRB- -LRB-) (NP (NN a/an)) (-RRB- -RRB-)) (NNS lungs)) (SBAR (IN as) (S (NP (PRP it)) (VP (VBZ changes) (PP (IN from) (NP (DT a) (NN tadpole))) (PP (TO to) (NP (DT an) (JJ adult) (NN frog))))))) (. .)))