The secondary side of an AC transformer supplies volts rms. A cable with ohms of resistance each way connects the transformer to a load resistance of ohms. One terminal of the transformer is connected to earth ground, as shown.
Suppose you touch the return terminal on the load, thinking it should be safe. Your body's resistance is ohms, and your feet are at earth potential. How many milli-amps of current (mA rms) flow through your body?
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Let V denote the transformer's voltage and V R be the voltage at the Return junction. By applying Kirchhoff's Current Law at the Return junction, one obtains the following relationship:
( 2 + 5 0 ) Ω V R − V = 1 0 0 0 Ω 0 − V R + 2 Ω 0 − V R ;
or ( 5 2 1 + 1 0 0 0 1 + 2 1 ) V R = 5 2 V = 5 2 2 4 0 ;
or V R = 8 . 8 7 2 volts. The current running through you (if you dare!) computes to (by Ohm's Law): I = 1 0 0 0 Ω V R = 8 . 8 7 2 × 1 0 − 3 , or 8 . 8 7 2 m A .