Before switching the key K, the charge on the capacitor is q1 = ξ1C, the positive charge being on the lower plate, and the negative charge, on the upper plate.
After switching the key K, as a result of recharging, the upper plate will acquire a positive charge, and the lower plate a negative charge equal to q2 = ξ2C.
Thus, the current source of emf ξ2 will do the work ξ2(q1 + q2). The required amount of heat liberated thereby in the resistor is