The statement can be categorized as "False".
The food chain means that
all the living things get the food and energy or nutrition pass from one to
another. As you go up the food chain the abundance which the statement says
stays equal actually reduces and diminishes because of loss of energy through
normal procedures, for example, respiration etc.
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Sieve tube member cells are living cells, have companion cells and are typical for gymnosperms.
Tracheids have secondary cells walls and are functioning like dead tubes that enable the flow of water through the plant. Tracheid occurs in vascular plants, both angiosperms, and gymnosperms.
Acid rain is an example of chemical weathering