A granular substance such as sand naturally settles into a cone-shaped pile when poured from a small aperture.Its height depends on the humidity and adhesion between granules.The angle of elevation of a pile, θ, is called the angle of repose.If the height of a pile of sand is 14 feet and its diameter is approximately 47 feet, determine the angle of repose.Round your answer to the nearest degree. 
Definitions:
Accounts Payable
Liabilities owed by a business to its suppliers or vendors for goods and services purchased on credit.
Dividends
Portions of a company's earnings paid out to shareholders as a reward for their investment.
FOB Destination
A shipping term indicating that the seller is responsible for goods and shipping costs until the goods reach the buyer's specified location.
Merchandise
Goods bought for the purpose of resale at a profit.
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