To calculate new coordinates after rotating the axes, the transformation equations x' = xcosθ + ysinθ and y' = -xsinθ + ycosθ are derived from polar coordinates. The rotation of the point (x, y) is equivalent to a clockwise rotation of the axes, which requires substituting -θ into the formulas for counterclockwise rotation. By applying the angle addition formulas for sine and cosine, and substituting x = rcos(φ) and y = rsin(φ), the new coordinates can be expressed in terms of the original coordinates. This approach clarifies the relationship between the original and rotated coordinates. Understanding the distinction between clockwise and counterclockwise rotations is crucial for accurate calculations.