As 3Ω and 6Ω resistances are in parallel their equivalent resistance will be 2Ω. Here 2Ω and 4Ω are in series, their equivalent resistance will be 6Ω.
From current distribution law i1=1812×18=12A i2=186×18=6A
Now 12A current is entering in parallel combination of 3Ω and 6Ω again from current distribution law i1=96×12=8A i2=−13×12=4A ∴ Potential difference across 3Ω resistance =8×3=24V