The coordinates of point A and point B are obtained from the boat at point O. What is the value of θ?

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Deblt Credit S11,000 140,000 Accounts Cash Accounts Receivable Prepaid Rent Supplies Equipment Accumulated Depreciation Accounts payable Salaries Payable Interest Payable Notes Payable (due in two years Common Stock Retained Earnings Service Revenue Salaries Expense Rent Expense Depreciation Expense Interest Expense Totals 5,000 25,000 300,000 $125,000 11,000 10,000 4,000 30,000 200,000 50,000 400,000 300,000 15,000 30,000 4,000_.. $830,000$830,000 Deblt Credit S11,000 140,000 Accounts Cash Accounts Receivable Prepaid Rent Supplies Equipment Accumulated Depreciation Accounts payable Salaries Payable Interest Payable Notes Payable (due in two years Common Stock Retained Earnings Service Revenue Salaries Expense Rent Expense Depreciation Expense Interest Expense Totals 5,000 25,000 300,000 $125,000 11,000 10,000 4,000 30,000 200,000 50,000 400,000 300,000 15,000 30,000 4,000_.. $830,000$830,000