Step 1: Understand the setup.
The total emf of 36 cells, each with an emf of 4V, when all are connected in series, is:
\[
36 \times 4V = 144V
\]
However, the outside emf is given as 88V, indicating some cells are reversed, contributing a negative emf.
Step 2: Calculate the number of reversed cells.
Let \( x \) be the number of reversed cells.
The emf contributed by the reversed cells is \( -4x \).
Thus, the total emf is:
\[
144 - 4x = 88
\]
Solving for \( x \):
\[
4x = 144 - 88 = 56 \quad \Rightarrow \quad x = \frac{56}{4} = 7
\]