Given below are two statements:
Statement $I$: Acceleration due to earth's gravity decreases as you go 'up' or 'down' from earth's surface.
Statement $II$: Acceleration due to earth's gravity is same at a height '$h$' and depth '$d$' from earth's surface, if $h = d$.
In the light of above statements, choose the most appropriate answer from the options given below.

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