(c) Current drawn from the cell in resistance $R_{1}$ will be $I = E$/$(R_{1} + r)$
Therefore, heat produced in $R_{1}\ ie,$
$H_{1} = \frac{E^{2}R_{1}t}{\left( R_{1} + r \right)^{2}}$
Heat produced in $R_{2}\ ie,\ H_{2} = \frac{E^{2}R_{2}t}{\left( R_{2} + r \right)^{2}}$
As per question $H_{1} = H_{2}$
or $\frac{E^{2}R_{1}t}{\left( R_{1} + r \right)^{2}} =$ $\frac{E^{2}R_{2}t}{\left( R_{2} + r \right)^{2}}$
On solving we get;
$r = \sqrt{R_{1}R_{2}}$
$= \sqrt{100 \times 40}$=63.25$\Omega$