comparing equations and equating the ratios of their coefficients?

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so I had to convert a general form equation**(3x+4y-12=0)** into its perpendicular form (xcost+using=p). for this we compared the two equations and as they are both equalivent equations, the coefficients of x, y and xy^0 were equal. but then we also equated the ratios of these coefficients, and considered them all to be equal to k**(cost/3=sint/3=p/12=k)**. what I don't understand is that if the ratios of each of these coefficients is 1, why are we taking it equal to k and then solving for k? why didn't we just take as 1?