Write 12 Volts = (2.4 Ampères)[(1+RMotor) Ohms] which simplifies to RMotor equal to 4 Ohms.
Then write 12 Volts = (I Ampères)[(RInternal+4) Ohms] where 16 Watts equals (I Ampères)2(4 Ohms)
or I = 2 Ampères.
Finally, equate 12 Volts to 2 Ampères Times [(RInternal+4) Ohms] to obtain RInternal = 2 Ohms.