It really doesn't matter whether we go clockwise or counter clockwise.

In this case, we're going to start with the lower left hand

corner of the circuit and we're going to go clockwise around the circuit.

We see that if we do that,

the first thing we encounter is a minus 12 volts associated with the source.

So again, we're doing Kirchhoff's Voltage Law and it's clockwise around the circuit.

So it's minus 12 volts associated with the voltage source on the left hand side of

the circuit and there we have the voltage drop associated

with the 3 kilo ohm resistor and that's going to be I1

times 3 kilo ohms.

And using the passive sign convention, we designate the voltage drop as plus

the minus across the 3 kilo ohm source, 3 kilo ohm resistance sorry.

So we continue going around and we run into the dependent source and

for the dependent source, we have a negative voltage associated with that.

Since we hit the negative polarity of the voltage source first,

so it’s minus V sub A and we continue around.