State whether the following statements are true or false :
whales and dolphins live in water and breathe through gills.

Explanation

**Step-by-Step Solution:**

1. **Identify the Organisms**: The statement refers to whales and dolphins. Both of these animals are marine mammals.

2. **Understand Their Habitat**: Whales and dolphins do indeed live in water, which is true.

3. **Examine the Breathing Mechanism**: The statement claims that they breathe through gills. However, whales and dolphins do not have gills; they have lungs.

...