To find the first root l, we evaluate the limit as theta approaches 0 of (3 sine theta minus 4 sine squared theta) divided by theta, which separates into 3 times the limit of (sine theta divided by theta) minus 4 times the limit of (theta times sine theta divided by theta squared). This evaluates to 3 times 1 minus 0, giving l equals 3. To find the second root m, we evaluate the limit as theta approaches 0 of (2 tangent theta divided by theta), which equals 2 times 1, giving m equals 2. The required quadratic equation is x squared minus (l plus m)x plus (l times m) equals 0, which results in x squared minus 5x plus 6 equals 0.