Speed of Boat M, in still water, is 80% of the downstream speed of boat N and the upstream speed of Boat M is 18 km/hr. Boat N can travel 192 km upstream in 12 hours 48 minutes. Find which of the following statements can be determined.

Statement I: Percentage by which the upstream speed of boat M is more/less than that of boat N

Statement II: Upstream speed of boat P, if the speed of the boat in still water of boat P is 40 km/h.

Statement III: Units digit of (K), where K is the speed of the stream.