Consider the below statements with respect to Kirchoff's Law and identify the correct answer.

Statement A: At any node (junction) in a circuit the product of currents entering and leaving a node at any instant of time must be equal to zero.

Statement B: In a closed circuit, the algebraic sum of all source voltages must be equal to the algebraic sum of all the voltage drops.

1
Both statements are incorrect
2
Statement A is correct and B is incorrect
3
Statement B is correct and A is incorrect
4
Both statements are correct

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