The three known resistances of the parallel branches are already known. The current is allowed to pass through the circuit. When the current passes through the galvanometer, the three resistances are adjusted is such a manner that the galvanometer reading shows zero. The same process can also be carried out by varying the resistance of only one the resistor. Let’s see how.
Now suppose there are 4 resistors R1, R2, R3 and Ru. Ru is the resistor whose resistance is to be found and R2 is the only adjustable resistor. The arrangement is as shown in the figure. R1 and R2 are on one leg and R3 and Rx are on the other leg. Now if is the ratio of resistances of known path, R2/R1 is equal to the unknown path Ru/R3, then the reading at the galvanometer located at the center will show zero. This is done by varying the resistance of R2.
At the point the current in galvanometer is zero; the resistances of all the three known resistors are noted. The resistance of the fourth unknown resistance can be found out by the formula
R2/R1 = Ru/R3
Or Ru = R3. (R2/R1)

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