(b) Let the voltage across any one cell is $V,$ then
$V = E - ir = E - r_{1}\left( \frac{2E}{r_{1} + r_{2} + R} \right)$
But $V = 0$
$\Rightarrow E - \frac{2Er_{1}}{r_{1} + r_{2} + R} = 0$
$\Rightarrow r_{1} + r_{2} + R = 2r_{1}$
$\Rightarrow R = r_{1} - r_{2}$