When exploring the relationship between acceleration, force and mass, why should we balance the friction, and why can we balance the friction by raising one end of the board

When exploring the relationship between acceleration, force and mass, why should we balance the friction, and why can we balance the friction by raising one end of the board

Because the friction force is an unknown force (the friction coefficient is unknown), the relationship between acceleration and force and mass can only be discussed after balancing by experimental method; when one end of the inclined plane is raised, the upward friction force along the inclined plane can be balanced by the downward component of gravity GSIN θ