I am trying to understand transformerless PSUs since I want to integrate one in a project I am working on. But before I do that, I am trying to understand the basics like capacitive reactance. For example, I built the following schematic in Multisim:

Now, based on the capacitance reactance formula, I get an equivalent of 1768 ohms for C1:

By using Ohms' Law, I get for current: I = V/R or 120 / 1768,39 = 0,0679 A or 67,9 mA which is pretty close to what Multisim shows. But still, there is a small difference of just over 1%. Is it normal or am I missing something? No tolerances are set on either parts.

Let's put that aside for a moment and add a resistor to the schematic. This resistor is used to limit current coming into the capacitor.

Now, I tried to calculate the current by adding the capacitance reactance of C1 plus the resistor like we usually do for resistors in series (1768 + 1000 ohms) and divide 120V by the total to get the current but I was not able to get the same figures. In fact, I was pretty much unable to get any of the numbers Multisim shows even though I have been searching on the Web for the last few days. I know I am missing something, but for the life of me, I cannot figure out what! How would somebody go about computing all the voltage drops and the current in this circuit? Could somebody please explain to me how to calculate those numbers correctly?

Thanks

Rick