To derive the formula for the number of images formed by two mirrors, first consider the angle between the mirrors, denoted as θ. The formula for the number of images (N) is given by ( N = \frac{360^\circ}{\theta} - 1 ) when the angle is less than 180 degrees. If the angle is greater than 180 degrees, the formula simplifies to ( N = \frac{360^\circ}{\theta} ). This accounts for the repeated reflections of the images created by the two mirrors.
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