The potential energy of the water is the highest at the source of the river and decreases as the water flows down the river toward the end. The voltage drops occur when the current passes through each...The potential energy of the water is the highest at the source of the river and decreases as the water flows down the river toward the end. The voltage drops occur when the current passes through each of the resistors and the total voltage drop for the entire circuit is equal to the sum of the voltage drops through the three resistors. The current through each of the resistors must be exactly the same because the current in a series circuit is the same everywhere.