1. When the switch is open current flows through 60 and 100 Ohms resistors. According Kirchhoff’s voltage law the sum of the voltage drops on these resistors must be equal to the input voltage E
2. When the switch is closed, the current flowing through 60 Ohms resistor will split through the two resistors 100 and R Ohms.
3. Potential drop at 100 and R Ohms resistors must be equal since between the junction they split and the junction they join again the potential drop must be equal.
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