Current is the rate of flow of electrons per unit time and is measured in amperes (A). A coulomb (C) is the quantity of electricity conveyed in one second by a current of one ampere.

Electrical power is measured in watts (W) and is calculated by multiplying the voltage (V) applied to a circuit by the resulting current (I) that flows in the circuit: P = IV. In addition to measuring production capacity, power also measures the rate of energy consumption and many loads are rated for their consumption capacity. For example, a 60W lightbulb utilizes 60W of energy to produce the equivalent of 60W of heat and light energy.

Resistance is opposition to the flow of current and is measured in ohms (Ω). One ohm is defined as the amount of resistance that will allow one ampere of current to flow if one volt of voltage is applied. As resistance increases, current decreases as resistance and current are inversely proportional.

A transformer utilizes an inductor to increase or decrease the voltage in a circuit. AC flowing in a coil wrapped around an iron core magnetizes the core causing it to produce a magnetic field. This magnetic field generates a voltage in a nearby coil of wire and, depending on the number of turns in the wire of the primary (source) and secondary coils and their proximity, voltage is induced in the secondary coil.

Ohm's law specifies the relationship between voltage (V), current (I), and resistance (R) in an electrical circuit: V = IR.

Solved for resistance, R = \( \frac{V}{I} \) = \( \frac{360}{4} \) = 90 Ω