The source transformation technique enables the conversion of a voltage source in series with a resistor into an equivalent current source in parallel with the resistor or vice versa. During transformation, the resistor values in the circuit remain the same. Using Ohm's law, the values of voltage or current can be determined. The arrow of the current source always points toward the positive terminal of the voltage source. This technique cannot be applied to ideal voltage and current sources due to their internal resistance characteristics. Consider a circuit consisting of a voltage source, a current source and some resistors. Using source transformation, the voltage drop across the central resistor can be determined. Initially, apply source transformation in both sources to obtain the reduced circuit. Now transform the left voltage source again into a current source. The circuit is further simplified into a single current source configuration. Using the current division formula, the current through the resistor is obtained. By substituting it in Ohm's law, the voltage drop across the resistor is obtained.