4. If the circuit contains only voltage sources, apply Kirchhoff 's voltage law around each mesh. To obtain the resistance matrix if a circuit has only independent voltage sources, equate the clockwise sum of all the resistor voltages to the counter-clockwise sum of all the source voltages, and order the terms, from in to iM. For each dependent voltage source present, relate the source voltage and the controlling quantity to the variables i1, i2,..., iM, if they are not already in that form4. If the circuit contains only voltage sources, apply Kirchhoff 's voltage law around each mesh. To obtain the resistance matrix if a circuit has only independent voltage sources, equate the clockwise sum of all the resistor voltages to the counter-clockwise sum of all the source voltages, and order the terms, from i1 to iM. For each dependent voltage source present, relate the source voltage and the controlling quantity to the variables i1 , i2 , …, iM, if they are not already in that form