13. \( \frac{\sin (-\theta)}{\cos (-\theta)} \)
\( -\tan (\theta) \)
Step 1 :\( \frac{\sin (-\theta)}{\cos (-\theta)} \)
Step 2 :\( \frac{-\sin (\theta)}{\cos (\theta)} \)
Step 3 :\( -\tan (\theta) \)