Answer
$\cot\theta=\frac{1}{ \frac{\sin\theta}{\cos\theta }}=\frac{\cos\theta}{ \sin \theta}$
Work Step by Step
$\cot\theta=\frac{1}{\tan\theta}=\frac{1}{ \frac{\sin\theta}{\cos\theta }}=1\cdot\frac{\cos\theta}{\sin\theta}=\frac{\cos\theta}{ \sin \theta}$