Internal resistance of the cell =r
Balance point of the cell in open circuit, l1=76.3cm
An external resistance (R) is connected to the circuit with R=9.5Ω
New balance point of the circuit, l2=64.8cm
Current flowing through the circuit =l
Using the relation connecting resistance and emf is,
r=(l1−l2l2)R
=76.3−64.864.8×9.5=1.68Ω
Therefore, the internal resistance of the cell is 1.68Ω.