Internal resistance of the cell = r
Balance point of the cell in open circuit, l1 = 76.3 cm
An external resistance (R) is connected to the circuit with R = 9.5 Ω
New balance point of the circuit, l2 = 64.8 cm
Current flowing through the circuit = I The relation connecting resistance and emf is,

Therefore, the internal resistance of the cell is 1.68Ω.