($C$ and $R$ represent capacitance and resistance respectively)
Statement $(I)$ : Dimensions of specific heat is $\left[\mathrm{L}^2 \mathrm{~T}^{-2} \mathrm{~K}^{-1}\right]$
Statement $(II)$ : Dimensions of gas constant is $\left[\mathrm{ML}^2 \mathrm{~T}^{-1} \mathrm{~K}^{-1}\right]$
$Reason$ : It is the ratio of density of fluid to the density of water