By Pythagoras theorem we know that,(Hypotenuse)2 = (Base)2 + (Perpendicular)2
now we have the figure as
we also known that,
tan θ = \(\frac{Perpendicular}{Base}\)
Cot θ = \(\frac{Base}{Perpendicular}\)
Note: When finding any trigonometric ratio, the main part is to decide perpendicular and base for that angle. Perpendicular is the side opposite to the angle for which we are calculating. For example from above figure if we are calculating sin R, then side opposite to R is PQ, So PQ will be perpendicular, PR is Hypotenuse and the side left out will be base.
tan P = \(\frac{5}{12}\)
Cot R = \(\frac{5}{12}\)