The starter motor's potential difference across the headlight bulbs is 38.45V, requiring an additional 39 a from the battery. Voltage, also known as potential difference.
It is sometimes described as the amount of work needed to move a test charge between two sites, expressed as a unit of charge. Volt is the potential difference's SI unit (V). We only take into account the charge between the locations P and Q when current moves between them in an electric circuit. Electric potential difference between two sites is referred to as voltage, also known as electric pressure, electric tension, or (electric) potential difference. an electric field that is static.
Vh = I*Rn
Vh = 39/5.476*5.40v
Vh = 38.45v
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As we know that electrostatic force is a conservative force
so we can say by the condition of conservative force

here we can rearrange the above equation as

now integrate both sides

Now we know by the definition of work done by a force is given by

now work done by conservative force is given as

Now from above work done by electric field to move charge from one point to other is given as

so here work done is given as

so change in potential energy is given by work done