27. \( \frac{\cos \left(\frac{\pi}{2}-\theta\right)+1}{1-\sin (-\theta)}=1 \)
\( \sin \theta+1=1+\sin \theta \)
Step 1 :\( \frac{\cos \left(\frac{\pi}{2}-\theta\right)+1}{1-\sin (-\theta)}=1 \)
Step 2 :\( \frac{\sin \theta+1}{1+\sin \theta}=1 \)
Step 3 :\( \sin \theta+1=1+\sin \theta \)