The total resistance of the circuit when \( R_1 \) is connected to the cell is \( R_1 + r \), where \( r \) is the internal resistance of the cell. From Ohm's law, the current is given by:
\[
I_1 = \frac{V}{R_1 + r}
\]
When the resistance is replaced by \( R_2 \), the new current is:
\[
I_2 = \frac{V}{R_2 + r}
\]
Now, solving the above two equations for \( r \), we get:
\[
r = \frac{I_1 R_2 - I_1 R_1}{I_1 - I_2}
\]
Thus, the internal resistance of the cell is \( \frac{I_1 R_2 - I_1 R_1}{I_1 - I_2} \).