area of a rectangle is width time length so A = wl
we know that 48 = wl and than we multiplied every dimensions of the rectangle by a scale factor x so wlx the new area will be equal 12 inches square
wl=48
xwl = 12
x48=12
x = 12/48 = 1/4
so than result that this scale factor is equal 1/4
hope helepd