Two cells A and B are connected in the secondary circuit of a potentiometer one at a time and the balancing length are respectively 400cm and 440 cm. The e.m.f. of the cell A is 1.08 volt. The e.m.f. of the second cell B in volts is
(1) 1.08
(2) 1.188
(3) 11.88
(4) 12.8
