Let point D and E divides the base BC into three equal parts i.e. BD = DE = DC = d (Let) and let α, β and γ be the angles subtended by BD, DE and EC respectively at their opposite vertex.
⇒ t1 = tanα, t2 = tanβ and t3 = tanγ
Now in ∆ABC
∵ BE : EC = 2d : d = 2 : 1
∴ from m-n rule, we get (2 + 1) cotθ = 2 cot (α + β) – cotγ
⇒ 3cotθ = 2 cot (α + β) – cotγ .........(i)

again
∵ in ∆ADC
∵ DE : EC = x : x = 1 : 1
∴ if we apply m-n rule in ∆ADC, we get
(1 + 1) cotθ = 1. cotβ – 1 cotγ 2cotθ = cotβ – cotγ .........(ii)
from (i) and (ii), we get
