In the circuit shown in figure, which of the statement is incorrect ?
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$i=\frac{30}{10}=3$

$\mathrm{V}_{\mathrm{P}}-\mathrm{V}_{\mathrm{S}}=7.5 \times 3=22.5$ $\mathrm{volt}$

but $\mathrm{V}_{\mathrm{S}}=0 \quad$ so $\mathrm{V}_{\mathrm{P}}=22.5$ $\mathrm{volt}$

$\mathrm{V}_{\mathrm{R}}-\mathrm{V}_{\mathrm{Q}}=1 \times 3$

$\mathrm{V}_{\mathrm{Q}}=-3 \mathrm{\,V}$

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