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1. Basic Electrical Relationship For a simple resistive electrical load, such as an ideal resistor or approximately a traditional incandescent filament: P = V × I = V / R Therefore: P = V² / R Where: P = Power in watts (W) V = Voltage in volts (V) I = Current in amperes (A) R = Resistance in ohms (Ξ©) 2. 5 W vs 100 W Bulb at 230 V Suppose two simple resistive bulbs operate from the same 230 V supply. 5 W Bulb R = V² / P R = 230² / 5 R = 10,580 Ξ© I = P / V I = 5 / 230 I ≈ 0.0217 A Therefore, the 5 W load has an effective operating resistance of approximately 10.6 kΞ© and draws about 21.7 mA . 100 W Bulb R = V² / P R = 230² / 100 R = 529 Ξ© I = P / V ...