Step 1: Understanding the Concept:
Physiological blood buffering capacity (bicarbonate, phosphate, plasma proteins, and hemoglobin) resists systemic pH shifts following isotonic saline infusions.
Step 2: Detailed Explanation:
In veterinary physiology and fluid therapy:
1. Statement I: In an adult healthy cow (circulating blood volume $\approx 35 - 45\text{ litres}$), infused with an isotonic, isosmotic fluid volume of only $100\text{ mL}$ of normal saline ($0.9\%\text{ NaCl}$), the tremendous buffer capacity of the bicarbonate-carbonic acid system immediately absorbs any minor ion shifts, maintaining systemic blood pH at $7.40 \pm 0.05$. Hence, Statement I is true.
2. Statement II: Phosphate-buffered saline (PBS, $\text{pH } 7.4$) is an isotonic, buffered solution that perfectly matches physiological plasma pH and tonicity. A $10\text{ mL}$ infusion has zero impact on blood pH. Hence, Statement II is true.
Step 3: Final Answer:
Therefore, Both Statement I and Statement II are true, corresponding to option (A).