Let I1 is current flowing through first loop ∴I1=3+22=52A
and I2 is current flowing through the second loop ∴I2=3+54=21A
Let VA is potential of point A and VB is potential of point B
Now, we apply Kirchhoff’s law between points A and B, ∴VA−3I1−4+3I2=VB ⇒VA−VB=3×52+4−3×21 =1012+40−15=1037 ⇒VA−VB=3.7V