Step 1: Recall nitrogenous waste types.
- Ammonotelic animals: Excrete ammonia (aquatic animals like bony fishes).
- Ureotelic animals: Excrete urea (mammals like lions).
- Uricotelic animals: Excrete uric acid (birds and reptiles).
Step 2: Match each.
- Bony fishes → Ammonia (3).
- Lions → Urea (1).
- Birds → Uric acid (2).
Final Answer:
\[
\boxed{P-3,\; Q-1,\; R-2}
\]