Maybe a mathematician can conjure up that they are equivalent
FWIW, that mathematician was Jean Baptist Fourier. Fundamental work WRT things audio, way back in the early 1800s.

The Fourier Transform shows that with the right combination of sine and cosine waves (the latter are like sine waves but start at the peak rather than zero) of various frequencies, any sound can be made, including room ambiance, percussion, etc.

Without it digital audio wouldn't be a thing.
 

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