1. At the cell of 24 V, we go from the low potential (negative) to the high potential (positive). Therefore, emf is positive.
2. The internal resistance of 0.1 ohm drops potential by 0.1I with a negative sign as we go in the direction of current.
3. At the resistance of 8 ohms, we go along the direction of the current. The potential drop is 8I bearing a negative sign.
4. At the internal resistance of 0.9 ohm, the potential drop is -0.9I.
5. At the voltage source (cell) we go from positive potential to negative potential, therefore, the voltage is negative.
The circuit equation is, thus,
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