(b) Let $n$ be the number of wrongly connected cells
Number of cells helping one another $= (12 - n)$
Total e.m.f. of such cells $= (12 - n)E$
Total e.m.f. of cells opposing $= nE$
Resultant e.m.f. of battery $= (12 - n)E - nE = (12 - 2n)E$
Total resistance of cells $= 12r$
($\because$ resistance remains same irrespective of connections of cells)
With additional cells
(a) Total e.m.f. of cells when additional cells help battery $= (12 - 2n)E + 2E$
Total resistance $= 12r + 2r = 14r$
$\therefore\frac{(12 - 2n)E + 2E}{14r} = 3$ …(i)
(b) Similarly when additional cells oppose the battery
$\frac{(12 - 2n)E - 2E}{14r} = 2$ …(ii)
Solving (i) and (ii), $n = 1$