3. Let $L: R^2 \to R^2$ denote the mapping of a vector $\underline{x}$ onto its orthogonal projection on a line $l$ passing through the origin, which forms an angle $\theta$ with the $X$-axis as shown in Figure 2. Let $A$ be the matrix that corresponds to this mapping, i.e., $L(\underline{x}) = A\underline{x}$. Find $A$ by each method below.

(a) (10%) Method 1: According to the formula \( A = \left[L\left(\underline{e}_1\right)L\left(\underline{e}_2\right)\right] \), where \( \underline{e}_1 = \begin{bmatrix} 1 \\ 0 \end{bmatrix} \) and \( \underline{e}_2 = \begin{bmatrix} 0 \\ 1 \end{bmatrix} \), \( A \) is obtained by evaluating the mappings on the standard basis vectors \( \underline{e}_1 \) and \( \underline{e}_2 \).