Find the power that is absorbed or supplied by the circuit elements.
Looking at diagram (a), we will analyze each element separately.
(Negative because the current is entering the negative terminal)
Which means 40W of power is supplied by the 2A element.
Therefore, 12W of power is absorbed by element 1.
Thus, 28W are absorbed by the 14v element.
We will now look at diagram (b).
Which means 64W are supplied by the 4A element.
Therefore, 32W are absorbed by element 1.