002-Wet-van-Ohm-001 Casio fx82NL

U/R1 = I1 = 10/100 = 0.1 = 100 mA
U/R2 = I2 = 10/50   = 0.2 = 200 mA

U over 60 ohm is 0.1 x 60 = 6V

P = 10 - 6 = 4V

U over 20 ohm is 0.2 x 20 = 4V
Q = 10 - 4 = 6 V

Upq = Up - Uq = 64 - 6 = - 2V
10 : 100             0.1A
10 : 50               0.2 A
Upq = -2 volt , immers P - Q