(c) Ist case
$\frac{30}{P + Q} = \frac{l}{(100 - l)}$
$\frac{30}{P + Q} = \frac{37.5}{(100 - 37.5)}$
$\frac{30}{P + Q} = \frac{37.5}{62.5}$
$P + Q = \frac{30 \times 62.5}{37.5}$
$P + Q = 50$ …(i)
IInd case
$\frac{30}{\frac{PQ}{P + Q}} = \frac{l}{(100 - l)}$
$\frac{30(P + Q)}{PQ} = \frac{71.4}{(100 - 71.4)}$
$\frac{30 \times 50}{PQ} = \frac{71.4}{28.6}$
$PQ = \frac{30 \times 50 \times 28.6}{71.4}$
$P \approx 600\ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ldots.(ii)$
So, from Eqs. (i) and (ii)
$P = 30\Omega\ and\ Q = 20\Omega$