Each diagonal coefficient is the sum of resistances around that mesh, 3 Ω. Each off-diagonal entry is minus the shared resistance: −1 between meshes 1 and 2, −2 between 1 and 3, and −1 between 2 and 3. Following the indicated clockwise loops gives source rises $V_1,V_2,-V_3$. This is A; B and C have an incorrect diagonal sign, while D has incorrect diagonal sums.
More Circuit laws and network theorems: Independent, dependent, ideal and practical sources, Kirchhoff's laws, mesh and nodal analysis, star-delta transformation, superposition, Thevenin's, Norton's, Miller's, maximum power transfer and reciprocity theorems questions
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