To measure the internal resistance of a battery, a potentiometer is used. For \( R = 10 \, \Omega \), the balance point is observed at \( \ell = 500 \, \text{cm} \) and for \( R = 1 \, \Omega \), the balance point is observed at \( \ell = 400 \, \text{cm} \). The internal resistance of the battery is approximately: