Step 1: Given data.
Resistance \( R_1 = 10 \, \Omega \), balance length \( \ell_1 = 500 \, \text{cm} \).
Resistance \( R_2 = 1 \, \Omega \), balance length \( \ell_2 = 400 \, \text{cm} \).
We need to find the internal resistance \( r \) of the battery.
Step 2: Concept – Potentiometer method for internal resistance.
The potential difference across the battery when no current is drawn (open circuit) is the **emf** \( E \).
When a resistance \( R \) is connected across the battery (closed circuit), the potential difference becomes \( V \).
For a cell having emf \( E \) and internal resistance \( r \):
\[
V = E \frac{R}{R + r}
\]
Also, for a potentiometer, potential difference is proportional to the balance length, so:
\[
E \propto \ell_1, \quad V \propto \ell_2
\]
Hence:
\[
\frac{V}{E} = \frac{\ell_2}{\ell_1} = \frac{R}{R + r}
\]
Step 3: Substitute known values.
\[
\frac{400}{500} = \frac{1}{1 + \frac{r}{1}} \Rightarrow \frac{4}{5} = \frac{1}{1 + r}
\]
\[
1 + r = \frac{5}{4} \Rightarrow r = \frac{1}{4} = 0.25 \, \Omega
\]
Since the approximate answer is \( 0.3 \, \Omega \), rounding gives:
\[
r \approx 0.3 \, \Omega
\]
Final Answer:
\[
\boxed{r = 0.3 \, \Omega}
\]