$\mathrm{s}=\frac{\Delta \mathrm{Q}}{\mathrm{m} \Delta \mathrm{T}}$

${[\mathrm{s}]=\left[\frac{\mathrm{ML}^2 \mathrm{~T}^{-2}}{\mathrm{MK}}\right]}$

${[\mathrm{s}]=\left[\mathrm{L}^2 \mathrm{~T}^{-2} \mathrm{~K}^{-1}\right]}$

Statement-$(I)$ is correct

$\mathrm{PV}=\mathrm{nRT} \Rightarrow \mathrm{R}=\frac{\mathrm{PV}}{\mathrm{nT}}$

${[\mathrm{R}]=\frac{\left[\mathrm{ML}^{-1} \mathrm{~T}^{-2}\right]\left[\mathrm{L}^3\right]}{[\mathrm{mol}][\mathrm{K}]}}$

${[\mathrm{R}]=\left[\mathrm{ML}^{-2} \mathrm{~T}^{-2} \mathrm{~mol}^{-1} \mathrm{~K}^{-1}\right]}$

Statement$-II$ is incorrect