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23P1Q22

22        D

The positive terminal of cell E must be facing the positive terminal of the cell in the potentiometer circuit. This rules out options A and C.

Either X or Y must be connected to the movable point P. This rules out options B and C.

Option D works.

23P1Q21

21        B

Option A: Would have been correct for “P.d. across the internal resistance of a cell”.

Option B: Correct.

Option C: Would have been correct if “total energy dissipated in it over a period of time” is replaced by “Rate of energy dissipation in the resistor (power)”.

Option D: The statement is a bit vague and unconventional but it is not totally wrong actually. Energy is converted from electrical to non-electrical in the cell due to the internal resistance of the cell. Perhaps would be more correct if “to move a unit charge” is replaced by “per unit charge moving”.