Which statement accurately represents how hierarchical data is structured?

Hierarchical data is structured in a way that resembles a tree, with records organized in levels that reflect their relationships to one another. The central record often represents the top level, while subsequent levels contain records that are subordinate to it, indicating a parent-child relationship. This structure allows for clear relationships and pathways to be established between different levels of data, facilitating organized data management and easier retrieval.

The other options do not accurately capture the nature of hierarchical data. A structure with multiple parent records would imply a more complex network or a many-to-many relationship, which is not characteristic of hierarchical designs. Likewise, multiple unrelated data sets would suggest a non-structured or disorganized collection of data, which contradicts the organized nature of hierarchical data. Finally, a flat structure refers to a design without levels, resembling more of a single table or list format, which does not reflect the tiered approach of hierarchical data.