$\begin{aligned}
& \Delta \mathrm{Q}=\mathrm{mS} \Delta \mathrm{T} \
& \mathbf{s}=\frac{\Delta \mathrm{Q}}{\mathrm{m} \Delta \mathrm{T}} \
& {[\mathrm{s}]=\left[\frac{\mathrm{ML}^2 \mathrm{T}^{-2}}{\mathrm{MK}}\right]} \
& {[\mathrm{s}]=\left[\mathrm{L}^2 \mathrm{T}^{-2} \mathrm{~K}^{-1}\right]}
\end{aligned}$
Statement-(I) is correct $\begin{aligned}
& \mathrm{PV}=\mathrm{nRT} \Rightarrow \mathrm{R}=\frac{\mathrm{PV}}{\mathrm{nT}} \
& {[\mathrm{R}]=\frac{\left[\mathrm{ML}^{-1} \mathrm{T}^{-2}\right]\left[\mathrm{L}^3\right]}{[\mathrm{mol}][\mathrm{K}]}} \
& {[\mathrm{R}]=\left[\mathrm{ML}^2 \mathrm{T}^{-2} \mathrm{mol}^{-1} \mathrm{K}^{-1}\right]}
\end{aligned}$
Statement-II is incorrect