$\frac{\sin 8^{\circ}}{16.2}=\frac{\sin \theta}{10.4}$

Step 1 ：\(\frac{\sin 8^\circ}{16.2} = \frac{\sin \theta}{10.4}\)

Step 2 ：Rearrange the equation to solve for \(\theta\): \(\sin \theta = \frac{10.4 \times \sin 8^\circ}{16.2}\)

Step 3 ：\(\sin \theta \approx 0.0893\)

Step 4 ：\(\theta \approx 5.13^\circ\)

Step 5 ：\(\boxed{\theta \approx 5.13^\circ}\)