That only works if the circuit contains only inductors and no resistors. If it contains resistors also then you have to do a complex impedance calculation to account for the phase shift caused by the inductors. That is shown in the reference you posted.The Kirchhoff analysis would be the same as if the inductors were replaced by resistors with resistance equal to their AC impedance (assuming their DC resistance is negligible). Impedance for an inductor is the inductance in henries multiplied by the angular frequency. The angular frequency is 2 pi times the AC frequency.
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