Assuming a 3D coordinate system, a 2D rotation around the x-axis by an angle `θ` can be represented by the following matrix:

```
[ 1      0             0 ]
[ 0 cos(θ) -sin(θ) ]
[ 0 sin(θ)  cos(θ) ]
```

And a rotation around the y-axis by an angle `θ` can be represented by the following matrix:

```
[ cos(θ) 0 sin(θ) ]
[ 0      1      0 ]
[ -sin(θ) 0 cos(θ) ]
```

Note that these matrices assume a right-handed coordinate system, where the positive x-axis points to the right, the positive y-axis points up, and the positive z-axis points out of the screen.

In pure 2D this would look slightly different:

```
[ cosθ, -sinθ ]
[ sinθ,  cosθ ]
```

Since rotation in 2D occurs only around the origin, there is no separate x-axis and y-axis rotation.
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