According to Ohm’s law, the voltage drop, V, across a resistor when a current flows through it is calculated using the equation V = IR, where I equals the current in amps (A) and R is the resistance in ohms (Ω). Another way to think of this is that V is the voltage necessary to make a current I flow through a resistance R. So the voltage drop across R1 is V1 = IR1, that across R2 is V2 = IR2, and that across R3 is V3 = IR3. The sum of these voltages equals the voltage output of the source; that is,
V = V1 + V2 + V3.
This equation is based on the conservation of energy and conservation of charge. Electrical potential energy can be described by the equation PE = qV, where q is the electric charge and V is the voltage. Thus the energy supplied by the source is qV, while that dissipated by the resistors is
qV1 + qV2 + qV3.