Step 1: Understanding the Concept: 
The artwork, titled 'Children', is a powerful depiction of human suffering. The artist is known for his works that reflect on social and political crises, particularly the pain of the common person. 
 
Step 3: Detailed Explanation: 
Let's analyze the given options: 
(A) The emaciated, skeletal figures of the children clearly depict them as victims of a great tragedy, representing the poorest and most vulnerable members of society who suffer the most during famines. This statement is true. 
(B) While the artist witnessed these scenes, the work is not based on pleasant 'childhood memories' but on traumatic memories of witnessing the Bengal Famine. 
(C) This statement is factually incorrect. The figures are linear, but they are shown as weak, starving, and emaciated, not healthy or muscular. 
(D) This is a misinterpretation of the image. The children are huddled together in misery and suffering, not playing a game. 
 
Step 4: Final Answer: 
The most accurate statement is that the children represent the most vulnerable section of society. 
Rearrange the following parts to form a meaningful and grammatically correct sentence: 
P. a healthy diet and regular exercise 
Q. are important habits 
R. that help maintain good physical and mental health 
S. especially in today's busy world