To start…I am going to label all the nodes…There are four nodes in this circuit, as indicated by the letters Node A, Node B, Node C and, Node D.
Nodes are junctions where two or more current paths come together…
A branch is a portion of a circuit consisting of one or more elements in series. This circuit contains 2 sources and 3 branches, each branch of which is a current path in the network.
Branch ABC consists of the power supply E1 and R1 in series, branch ADC consists of the power supply E2 and R2 in series, and branch CA consists of R3 only. I am assigning a distinct current of arbitrary direction to each branch of the network.
I1, I2 & I3 these currents create voltage drops across each resistor. The polarities of which is determined by the assumed direction of current and the passive sign convention.
The polarity of the power-supply terminals is fixed and is therefore not dependent on the assumed direction of current.
Notice the words arbitrary and assumed direction… after the calculations are made if the assumed current is minus then the current will be flowing in the other direction to the assumed direction.