This connects to my other questions and the data chart is there to the forelimb similarities one

Differences: Their basic anatomical structure became adapted for different habits and habitats.

They have different numbers of carpals, phalanges, and different lengths and shapes of bones. Plenty of ways, actually!

12. DNA in organisms cells

13. The organism may share a common ancestor.

14. Humans and dogs have similar shape and length of bones. You could also say dogs and whales have the same number of bones but that’s kinda a sucky observation.