Given below are two statements:
$Statement I$: The cardiac sphincter prevents regurgitation of food from the stomach to the duodenum.
$Statement II$: The pyloric sphincter regulates the flow of food from the oesophagus to the stomach.
In the light of the above two statements, choose the most appropriate answer from the options given below.

• A
  Both $Statement I$ and $Statement II$ are correct.
• B
  Both $Statement I$ and $Statement II$ are incorrect.
• C
  $Statement I$ is correct but $Statement II$ is incorrect.
• D
  $Statement I$ is incorrect but $Statement II$ is correct.