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$[\begin{array}{c} 1 & 0 & 0 \\ 0 & \cos (s) & \sin (s) \\ 0 & - \sin (s) & \cos (s) \end{array}]$

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Transpose the matrix by switching its rows to columns.

$[\begin{array}{c} 1 & 0 & 0 \\ 0 & \cos (s) & - \sin (s) \\ 0 & \sin (s) & \cos (s) \end{array}]$