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Using Ohm's Law (E = I/R), in
circuit A voltage drop across resistance No. 1 is 5 x 4 = 20V.
In circuit B, voltage drop across resistance No. 1 is 2 x 4 = 8V.
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For resistance No. 2 it is 4V and
for resistance No. 3 it is 8v.
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Adding the three voltage drops of
circuit B together equals 20V, the same as the source battery.
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