Given Information:
\[
R_1 = \frac{2L}{K_1 A}
\]
Explanation: This equation represents the thermal resistance $R_1$ of a material with length $2L$, thermal conductivity $K_1$, and cross-sectional area $A$. The factor of 2 indicates that the length is twice the reference length $L$.
\[
R_2 = \frac{2L}{K_2 A}
\]
Explanation: This equation represents the thermal resistance $R_2$ of a material with length $2L$, thermal conductivity $K_2$, and cross-sectional area $A$. Similar to $R_1$, the length is twice the reference length $L$.
\[
R_3 = \frac{L}{K_3 A}
\]
Explanation: This equation represents the thermal resistance $R_3$ of a material with length $L$, thermal conductivity $K_3$, and cross-sectional area $A$. The length is the reference length $L$.
\[
\frac{\theta - 100}{R_1 R_2} + \frac{0 - 0}{R_3} = 0
\]
Explanation: This equation represents the heat flow equilibrium condition. The term $\frac{\theta - 100}{R_1 R_2}$ represents the heat flow through the resistances $R_1$ and $R_2$ in series, where $\theta$ is an unknown temperature and 100 is a known temperature. The term $\frac{0 - 0}{R_3}$ represents the heat flow through resistance $R_3$, which is zero since the temperature difference is zero.
\[
\frac{\theta - 100}{R_1 R_2} = 0
\]
Explanation: Since $\frac{0-0}{R_3} = 0$, we can simplify the equation.
\[
\theta - 100 = 0
\]
Explanation: Multiplying both sides by $R_1 R_2$, we get this equation.
\[
\theta = 100
\]
Explanation: Adding 100 to both sides, we find that $\theta = 100$.
\[
\frac{\theta - 100}{\frac{R_1 R_2}{R_1 + R_2}} + \frac{0-0}{R_3} = 0
\]
Explanation: If the resistances $R_1$ and $R_2$ are in parallel, their equivalent resistance is $\frac{R_1 R_2}{R_1 + R_2}$. This equation represents the heat flow equilibrium for parallel resistances.
\[
\theta = 40
\]
Explanation: We are given that $\theta = 40$. This contradicts the previous result $\theta = 100$. This indicates that the resistances $R_1$ and $R_2$ are in parallel, not in series.
Final Result:
The temperature $\theta$ is 40. The thermal resistances $R_1$ and $R_2$ are in parallel.