Suppose that Joe and Jim are twins and :
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Joe :
Height = 1000 m
==》 PE = 150 × 1000
Weight = 150 N
==》 PE = 150,000 j
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Jim :
Height = 1500 m
==》PE = 100 × 1500
Weight = 100 N
==》PE = 150,000 j
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As u can see Joe and Jim has equal PE before they begin skiing .
