For a cell, a graph is plotted between the potential difference V across the terminals of the cell and the current I drawn from the cell. The e.m.f and the internal resistance of the cell are E and r, respectively. Then
E=2V,r=0.4Ω
V = E - ir. When I = 0, the potential reading is 2V. Hence e.m.f = 2V. When V = 0, I = 5A. This gives r=0.4Ω