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Source transformation
It is possible to transfer a voltage source into a current source and vice-versa as required. A given voltage source with a series resistance can be converted into an equivalent current source with a parallel resistance. Similarly, a current source with a parallel resistance can be replaced by a equivalent voltage source with a series resistance.
From fig (a), Is = Vs/R = 10/2.5 = 4 A
From fig(b), Vs = Is R = 4 * 2.5 = 10V
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