In the circuit shown in figure, reading of voltmeter is \( 80 V \) when only \( S_{1} \) is closed. Reading of voltmeter is \( V_{2} \) when only \( S_{2} \) is closed and reading is \( V_{3} \) when both \( S_{1} \) and \( S_{2} \) are closed. If \( R=12 \Omega \) and resistance of voltmeter is \( R_{V} \), then