The a.c. bridge is shown in Fig..
Since the products of the resistances of opposite arms are equal
∴ 32.7 x 100 = (1.36 + R4)100
∴ 32.7 = 1.36 + R4 or R4 = 32.7 - 1.36 = 31.34Ω
Since L1 x 100 = L4 x 100
∴ L4 = L1 = 47.8 mH
or because time constants are the same, hence
L1/32.7 = L4/(31.34 + 1.36)
∴ L4 = 47.8 mH