Final answer:
The incorrect statement is that class V cavities are commonly found on the occlusal surfaces of molars, as they involve the gingival third of the facial or lingual surfaces.
Step-by-step explanation:
The statement about restoring class V cavities which is not correct is d) Class V cavities are commonly found on the occlusal surfaces of molars. Class V cavities actually involve the gingival third of the facial or lingual surfaces, not the occlusal surfaces. These cavities may develop due to root exposure from gingival recession. The restoration of class V cavities often prioritizes structural integrity and prevention of further decay, though esthetic considerations can also play a role, especially on the facial aspects of teeth. The primary objectives of restoration are to conserve tooth structure and to be reversible to accommodate future advances in dental treatment.