In a potentiometer, the internal resistance r of a cell is given by the formula r=R(ll0−1), where l0 is the balancing length in open circuit, l is the balancing length when shunted with resistance R.
This can be rewritten as ll0=1+Rr or l=1+r/Rl0.
Case 1: R1=4Ω and l1=120 cm.
120=1+r/4l0=4+r4l0 ... (i)
Case 2: R2=12Ω and l2=180 cm.
180=1+r/12l0=12+r12l0 ... (ii)
Dividing equation (ii) by (i):
120180=12+r12l0×4l04+r
23=12+r3(4+r)
21=12+r4+r
12+r=8+2r
r=4Ω
The internal resistance of the cell is 4Ω.