The most accurate statement comparing cell membranes and cell walls is:
a. Cell membranes function mostly as selectively permeable gatekeepers while cell walls function mainly as support systems.
This statement correctly describes the primary functions of cell membranes (regulating the movement of substances in and out of the cell) and cell walls (providing structural support and protection). The other options contain inaccuracies regarding the functions and presence of these structures in different types of cells.