Question 180676
I assume you are allowed to use your graphing calculator on this, so following is how to input into TI-83 to get answer. 
Concept Note:  Remember cotA= 1/tanA= (tanA)^-1

CALCULATOR

(TAN(234 {2nd key-APPS-1} 40 {2nd key-APPS-2}){x^-1}{ENTER}
0.7089

NOTE: 
(1)MAKE SURE YOUR MODE IS IN DEGREE  (MODE KEY IS NEXT TO 2nd {yellow} key)
(2)ANYTHING INSIDE {} ARE CALCULATOR KEY NAMES