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Eq. \ref{eq:3843961} is an initial equation. \begin{equation} V = I R \label{eq:3843961} \end{equation} Change variable \(V\) to \(V_1\) and \(R\) to \(R_1\) in Eq. \ref{eq:3843961}; yields Eq. \ref{eq:8012785}. I is the same across both resistors \begin{equation} V_1 = I R_1 \label{eq:8012785} \end{equation} Change variable \(V\) to \(V_2\) and \(R\) to \(R_2\) in Eq. \ref{eq:3843961}; yields Eq. \ref{eq:6379878}. \begin{equation} V_2 = I R_2 \label{eq:6379878} \end{equation}