The frictional force is directly proportional to the force that is perpendicular on the surface.
When the body is placed on a horizontal level with zero inclination, the only force acting on the body is the gravitational force which always pulls the body down. The gravitational force, in this case, is the perpendicular force to the surface. Accordingly, this entire force is used to generate friction
Now as the inclination of the surface increases, the gravitational force is no longer the perpendicular force of the body, its value decreases, which means only a part is used to generate frictional force. Consequently, frictional force decreases.
When the inclination reaches 90 degrees, the gravitational force does not act along the normal and accordingly, no friction force is generated.
This is an example of kinetic to potential because the water is moving, pushing a turbine (Kinetic) and the turbine converts the energy to potential energy.
